9911796707
TMI Blog2009 (1) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties imposed on them under Sections 76, 77 and 78 of the Finance Act, 1994 (the Act). The appellants had undertaken the activity of construction of residential complexes during the period 10/05 to 07/06. They had not paid the tax due. On their service tax liability being pointed out by the department, the appellants paid the service tax due of Rs. 1,72,878/- along with the interest due of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he stay application, the ld. Counsel for the appellants invites my attention to sub-section (3) of Section 73 of the Act which reads as follows : (3) Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (1) shall be counted from the date of receipt of such information of payment. Explanation. For the removal of doubts, it is hereby declared that the interest under Section 75 shall be payable on the amount paid by the person under this sub-section and also on the amount of short payment of service tax or erroneously refunded service tax, if any, as may be determined by the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 73(1) of the Act. 4. I have carefully considered the facts of the case and the rival submissions. I find that the orders of the lower authorities do not contain a finding to the effect that the non-payment of service tax had occurred owing to suppression of facts with intention to evade the service tax by the appellants. The appellants had paid the tax due along with interest long ..... X X X X Extracts X X X X X X X X Extracts X X X X
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