TMI Blog2015 (7) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... tial service tax amount was paid by the appellant before the date of visit of the audit officers. Only the interest amount was not paid by the appellant, which also was paid by the appellant before issue of snow cause notice - premises of the appellant in that case was searched on 10.03.2008 and the payments were made on 19.03.2008 and 31.03.2008. In the relied upon case law [2010 (6) TMI 200 - CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant with respect to OIA No. OIA-SUR-EXCUS-001-APP-37/14-15 dated 21.05.2014, under which the first appellate authority has upheld the penalty imposed by the adjudicating authority under Section 78 of the Finance Act, 1994, under OIO dated 31.01.2014. 2. Shri Manoj Makhania (Chartered Accountant) appearing on behalf of the appellant argued that appellant is engaged in providing taxable s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. It was also the case of the appellant that no fraud or suppression with intention to evade payment of service tax is involved as it is not a case where service tax has been collected from the customers and not deposited with the Government. 3. Shri Govind Jha (AR) appearing on behalf of the Revenue argued that appellant has paid service tax only after the raids conducted by Income Tax de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not paid by the appellant, which also was paid by the appellant before issue of snow cause notice. Learned AR has relied upon the case law of this Bench in the case of M/s. Bajrang Security Services vs. Commissioner of Service Tax, Ahmedabad - Order No. A/754/WZ3/AHD/2010 dated 23.06.2010. It is observed from the facts of this case, as recorded in Para 1 of the order dated 23.06.2010 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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