9911796707
TMI Blog2010 (7) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was delay in filing the service tax return as well as in payment of service tax - C.A., appearing on behalf of the appellant submitted that the appellant was a textile engineer and not at all conversant with the law - As soon as he came to know that he was liable to pay service tax for rendering the services, he promptly obtained the registration and paid the service tax before the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not at all conversant with the law. As soon as he came to know that he was liable to pay service tax for rendering the services, he promptly obtained the registration and paid the service tax before the show cause notice was issued. Therefore he submits that the provisions of Section 73(3) of Finance Act, 1994 would apply to the present case and therefore no further proceedings should have be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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