9911796707
TMI Blog2019 (2) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be waived - penalty upheld. Demand of Service Tax - web hosting, server collocation, domain name registration etc. - Held that:- The services rendered by the appellant all in the taxable category of ‘information technology software service’ brought into statute with effect from 16.5.2008 and accordingly, confirmation of demand of ₹ 8,12,493/- for the said period with interest and penalty - the appellant’s plea that they have not raised the issue of taxability for rendering services viz. domain name registration, web hosting, web design etc. is devoid of merit and liable to be rejected. Appeal dismissed - decided against appellant. - APPLICATION No. ST/Misc/92166/2016, APPEAL No. ST/85407/2015 - A/85121/2019 - Dated:- 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal. 3. At the outset, learned counsel for the appellant has submitted that the appellant has not disputed the liability of ₹ 31,14,678/-, but imposition of penalty equal to the said amount which was challenged before the learned Commissioner (Appeals) on the ground that the entire amount of service tax along with interest was paid by them before issuance of the show cause notice. Learned C.A. further submitted that the service tax amount of ₹ 8,12,493/- confirmed against them for the period 16.5.2008 to 31.3.2010 under information technology software service , even though not challenged before the adjudicating authority nor before the learned Commissioner (Appeals), the same is now disputed before this Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services are taxable services and the appellant has all along maintained their stand even though tax is payable but not paid by them under a misconception of law. Hence, penalty on them is imposable. 5. We have carefully considered the submissions advanced by both sides. We find that the appellant during the relevant period October 2007 to March 2010 failed to discharge service tax amounting to ₹ 31,14,678/- in providing taxable service under the category of advertising agency services . It is not in dispute also that during the period they have failed to furnish any returns with the department informing the collection of service tax along with service charges from the customers. In these circumstances, even if the appellant subs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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