9911796707
TMI Blog2010 (4) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Mall, SDR, for the Respondent. [Order Per : Mr. B.S.V. Murthy]. - During the period from October 2006 to March 2007, appellant who is engaged in providing GTA and Management consultant services, paid service tax amount beyond the due date. In some months, there was short payment also. There was total short payment of Rs. 16,013/- during the period and appellants deposited the differential ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same has already been paid. His only request is that penalty under 76 of Finance Act, 1994 be set aside in view of the fact that Section 73 (3) of Finance Act, 1994 provides that where the assessee pays the differential service tax and interest thereon before issue of show cause notice, the proper officer shall not service any show cause notice and the issue is to be treated as concluded. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .-Del.) and Bhilai Engineering Company Limited - 2007 (8) STR 294 (Tri.-Del.) in support of his contention that penalty is imposable. 4. I have considered the submissions made by both the sides. I find that provisions of Section 73 (3) of Finance Act, 1994 provide that where any service tax has been paid by the person on the basis of his own ascertainment before the service of notice on him and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d DR that if no penalty is imposed under Section 76 in cases like this, there would be increase in non compliance with the provisions, it has to be observed that provisions of Section 76 and 73 have to be read together. In case department finds that there was short payment of service tax or non payment and issues show cause notice before the assessee makes payment, naturally penalty under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
