2023 (2) TMI 440

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..... from Rs. 50,000/- to Rs.10,000/- - Appeal allowed in part. - Service Tax Appeal No. 20093 of 2018 AND Service Tax Appeal No. 20094 of 2018 - Final Order No. 20013-2014/2023 - Dated:- 10-2-2023 - MR. P. A. AUGUSTIAN, MEMBER JUDICIAL Shri Venkata Subbarao Kalva, Resolution Professional (Official Liquidator for the Appellant. Shri Dyamappa Airani, Deputy Commissioner, Authorised Represe .....

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..... are Services Pvt. Ltd. Regarding the appeal filed by the Managing Director Smt. Usha Mohan, the appellant herein in Appeal No.ST/20094/2022, the original authority imposed a penalty of Rs.1,00,000/- and the same was reduced to Rs.50,000/- by the appellate authority. Hence, these two appeals. 2. During the pendency of the appeal, the counsel appearing on behalf of the appellant M/s. Triumph Indi .....

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..... company, appeared in person and submitted that she was the Managing Director of the Company at the relevant time. Due to financial difficulties, they could not pay service tax as submitted during investigation. Regarding the appellant s responsibility to submit returns, the appellant submitted that though she was the Managing Director of the Company she was not personally looking after the submiss .....

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