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TMI Blog2019 (1) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... acts are that the appellants are providing services of Storage and Warehousing service, Cargo Handling service, Renting of Immovable Property service and GTA. During the course of audit, it was noticed that they had short-paid service tax on various services and also had wrongly availed abatement under Notification No. 1/2006-ST in respect of GTA service. Show cause notice was issued proposing to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the year 2010 - 11 was also paid. Interest was also paid except for an amount of Rs. 1,02,051/- which was to be quantified. The same has also been paid up before the passing of the adjudication order. She submitted that the delay in payment will not attract the ingredients of section 78 to impose penalty. Since substantial amount of the demand along with interest has been paid up before issuance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax, the penalties imposed are legal and proper. 4. Heard both sides. 5. The ld. counsel for the appellant has submitted that they are confining their contest in the present appeal only on the penalties imposed. The appellants have paid up the entire tax liability along with interest. The amount of Rs. 34,24,678/- has been determined and confirmed by the authorities below. The adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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