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TMI Blog2011 (7) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents even before issue of show cause notice but unfortunately while paying the amount, the interest of Rs. 118/- was short paid. Because of this reason, the provisions of Section 73 (3) cannot be applied since entire amount with interest has not been paid and if the entire amount has not been paid, proceedings can be initiated according to the law - Once delay in payment is established ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Bhattacharya, (Partner) Per : Mr. B.S.V. Murthy; M/s. Ashish Anand & Company (respondents) was providing maintenance and repair services. On the ground that respondents had paid service tax due for the quarter ending December 2006 and March 2007 late and did not also file returns in time, proceedings were initiated. Lower authorities imposed penalty of Rs. 1,30,860/- under Section 76 and Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oking section 80 of the Finance Act, 1994 or it has to be imposed as per the provisions of law. In this case, service tax with interest was paid by the respondents even before issue of show cause notice but unfortunately while paying the amount, the interest of Rs. 118/- was short paid. Because of this reason, the provisions of Section 73 (3) cannot be applied since entire amount with interest has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the matter was heard in 2009, the respondents have pleaded the invocation of provisions of Section 80 of Finance Act, 1994. Under these circumstances, it would not be appropriate to invoke the provisions of Section 80 at this stage. 3. In view of the above discussion, in obedience of direction of the Hon ble Gujarat High Court, penalty under Section 76 imposed by the original adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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