9911796707
TMI Blog2018 (5) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... me is not very convincing. Further, the appellant has paid the entire service tax along with 15% of the service tax as penalty as against 25% of the penalty. Therefore I direct the appellant to pay the 10% of the remaining service tax as penalty as directed by the original authority. Liability of interest - Held that: - the appellants are liable to pay the interest because there is a delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver and above the invoice value, whereas the value shown in the balance sheets are inclusive of service tax. On this allegation, show-cause notice dt. 12/10/2015 was issued by Assistant Commissioner demanding differential service tax of ₹ 9,41,994/- along with interest and penalties. After following the due process, the Assistant Commissioner confirmed the demand of ₹ 9,41 ,994/- along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther submitted that though the appellant has never disputed the liability on merit either before issue of show-cause notice or during adjudication. He further admitted that though the service tax was charged and recovered but could not be paid on account of the mistakes of their earlier partner who dies in 2011. He further submitted that the appellant has now paid the entire service tax of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x amount demanded, interest leviable along with reduced penalty is paid within 30 days from the date of receipt of the order of the original authority. He further submitted that the appellant has not complied with these directions of the original authority and has only paid 15% of the penalty and interest has not been paid at all. 6. After considering the submissions of both sides and perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
