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TMI Blog2023 (8) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... BLE MR. ASHOK JINDAL, MEMBER ( JUDICIAL ) And HON'BLE MR. K. ANPAZHAKAN, MEMBER ( TECHNICAL ) Shri S. K. Goel, Chartered Accountant for the Appellant Shri S. Mukhopadhyay, Authorized Representative for the Respondent ORDER Per Ashok Jindal : As all the appeals were having a common issue, therefore, all the appeals are being disposed off by a common order. 2. The facts of the case are tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 to March, 2010 along with interest and to impose penalty on the appellants. 2.1 The matter was adjudicated. Demand of service tax was confirmed along with interest and service tax paid by the appellant was appropriated and penalty equal to service tax was confirmed. 2.2 Against the said order, the appellants are before us. 3. The ld.Counsel appearing on behalf of the appellants, submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of the Hon'ble High Court in the case of Hindustan Insecticides Limited Vs. Commissioner of Central Excise, LTU [2013 (297) ELT 332 (Del.)]. He also relied on the decision of the Hon'ble Apex Court in the case of Commissioner of Central Excise & Service Tax, Bangalore (Adjudication) Vs. Northern Operating Systems Private Limited [2022 (61) GSTL 129 (S.C.). Further, he has relied on the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and have not taken service tax Registration at that time, but later on, they have taken service tax registration and paid the entire amount of service tax due against them in their own motion. The facts were known to the Department at the time of filing of ST-3 Returns for not paying service tax in time. 8. In that circumstances, when it was known to the Department, therefore, the show-cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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