2019 (3) TMI 417

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..... alty at the appropriate rate shall be imposed on the assessee - Admittedly, the service tax liability along with interest had been deposited by the appellant during the course of adjudication proceedings. Thus, the appellant is exposed to penal consequences provided under Section 76 of the Act - appeal dismissed - decided against appellant. - Appeal No. ST/86286/2018 - A/85325/2019 - Dated:- 21-1 .....

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..... are that the appellant was engaged in the business of providing taxable services under the category of Business Auxiliary Service , Erection, Commissioning Installation and Works Contract Service , defined under the Finance Act, 1994. During the disputed period, though the appellant had reflected its service tax liability in the revised ST-3 Returns, but did not deposit the service tax attri .....

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..... rieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 4. The issue involved in the appeal for consideration by the Tribunal, is whether for non-payment of service tax within the stipulated time, the appellant is exposed to the penal consequences provided under Section 76 of the Act ibid. Section 76 of the Act mandates that in case of non-levy, short levy o .....

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