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2018 (11) TMI 87 - AT - Service TaxPenalty - non-payment of service tax - Tour Operator Service - period October, 2007 to March, 2012 - Held that:- Demand raised against the appellant as a result investigations made at the end of the service recipient and on the basis of the records maintained by service recipient. There was no disclosure of providing such services by the appellant and no service tax was paid by them. Learned advocate has not been able to give any justifiable reasons as to why the tax was not being deposited with the Revenue during the relevant period - there is no justification for setting aside of penalty, which already stands reduced to 25% - appeal dismissed - decided against appellant.
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