9911796707
TMI Blog2010 (3) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... Baig, SDR, for the Respondent. [Order (Oral)]. - This is an appeal against the order in revision passed by the Commissioner under Section 84 of the Finance Act, 1994 vide No. 01/Commr./PKL/Rev./2009, dated 2-1-2009. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellant is a limited company and they started activities from 1st August, 2005, they have not taken registration; they have not filed service tax returns for the half year ending September 2005 within the stipulated time. There was delay in payment of service tax as detailed below :- Months ending Amount of service tax (Rs.) Due date of payment Date of deposit of service tax September 2005 244356 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Director of the Limited Company was earlier running the same business as a proprietor and as a proprietary concern, he was required to pay the service tax due on a quarterly basis and to file the return on half yearly basis. Since the business of the proprietary concern was taken over by the Limited Company with the proprietor as one of the Directors, there was confusion about the periodicity by which service tax shall be payable. Further, he submits that in a situation where the service tax involved stands paid along with interest, the show cause notice itself could not have been issued to them as held by the decisions of the Tribunal in the following cases :- (a) Alstom Projects (I) Ltd. v. C.S.T., Delhi - 2009 (15) S.T.R. 63 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as obligations of a proprietary concern of one of the Directors. The basis on which the original authority gave relief under Section 80 of the Finance Act holding that the appellant had reasonable cause in not paying the tax by the due dates is not a sound basis. Undisputedly, the appellants have not taken registration in time and also failed in filing half yearly return. Commissioner has recorded the detailed finding about the delay in payment of service tax which is reproduced below :- "On the contrary, getting themselves converted as a limited company, they did not pay the service tax and did not even submit the half yearly return for the half year ending September, 2005. Their plea of genuine mistake and confusion is further hold no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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