9911796707
TMI Blog2024 (3) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... , Consultant for the Appellant Shri S. Mukhopadhyay , Authorized Representative for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The appellant is in appeal against the impugned order wherein the demand of Service Tax under the category of "outdoor catering service" has been confirmed, of Rs.76,35,499/- along with interest and equivalent amount of penalty was also imposed under vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , who was ready to pay Service Tax on the activity of outdoor catering service provided by the appellant. Thus, the appellant paid the entire amount of Service Tax on 11.08.2008. 4. Thereafter, a Show Cause Notice came to be issued on 16.10.2009 to demand Service Tax along with interest and to impose penalty under various heads under the Finance Act, 1994. The matter was adjudicated and the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , they themselves took Service Tax registration and started paying Service Tax, penalty is not imposable on the appellant in the absence of mens rea. 6. Heard the Ld. Consultant for the appellant and perused the record. 7. We find that it is not disputed by the Revenue that in 2006, the appellant took registration themselves and started paying Service Tax on their activity. Moreover, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is remanded back to the adjudicating authority only for the purpose of calculation of interest. It is pertinent to mention here that the appellant and the adjudicating authority shall sit together for calculation of the interest and the same shall be calculated within a period of 30 days from the date of receipt of this Order and thereafter, the appellant shall pay the said interest within 30 da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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