TMI Blog2010 (8) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ny of the return also revealed that the assessee was required to pay the service tax - After month-wise details of short payment having been intimated by way of issue of show cause notice, the appellants paid the service tax along with interest - no explanation was given for belated filing of service tax return and belated payment of service tax - Held that: - assessee was registered more than 6 y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort payment having been intimated by way of issue of show cause notice, the appellants paid the service tax along with interest. Even before the Commissioner (Appeals), according to his observations, no explanation was given for belated filing of service tax return and belated payment of service tax. The assessee was registered on 5-12-03. 2. After hearing both the sides, I find that in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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