2017 (12) TMI 1498

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..... dent ORDER Per: Archana Wadhwa The challenge in the present appeal is only to imposition of penalties. 2. After hearing both the sides, I find that the appellant is registered with Service Tax Department and also engaged in the manufacture of excisable goods. As a result of audit, it was found that the appellant has provided services under the category of "Annual Maintenance Contract" Services .....

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..... r payment of Service Tax, in as much as, the credit accrued to them before payment of Service Tax. They also relied upon the clarification issued by the Board vide Circular No.962/05/2012-CX.8 dated 28/03/2012. They also assailed the order on the issue for time bar. 6. It is seen that there was a short levy and the appellant has paid the same along with payment of interest. The appellant has also .....

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