2017 (10) TMI 1054

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..... ent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order. 2. The brief facts of the case are that the appellant is contesting the various penalties imposed on the Appellant under Section 77 & 78 of the Finance Act, 1994. On the basis of information, an investigation was conducted and observed that the appellant was providing "works contract services" to M/s Indian Oil .....

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..... and and interest. Further, he imposed penalty of Rs. 1,000/- under Section 77, Rs. 5,000/- under Section 77(2) & Rs. 5,000/- or @ of Rs. 2,00/- per day for every day during which such failure continued, whichever is higher starting with the first day after the due date, till the date of actual compliance, under the provisions of Section 77(1)(a) of the Act. He, further, imposed penalty of Rs. 7,02 .....

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..... ts on record. 6. On perusal of the record, I find that in this case after registration the appellant is paying Service Tax. The appellant has paid entire Service Tax along with interest prior to issuance of Show Cause Notice and the Department has appropriated the same against the confirmed demand of Service Tax and interest. In these circumstances, in terms of Section 73(3) of the Finance Act, 1 .....

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