2010 (11) TMI 426

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..... service tax on their own even though after some delay and filed the returns and during the scrutiny of the return only it was found by the department that there was delay in payment of service tax and hence the proceedings have been commenced and penalty has been imposed. Held that: the Central Board of Excise & Customs in the Circular No. 137/167/2006-CX-4 dated 3-10-07 has stated that in vie .....

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..... ay service tax as a recipient of GTA service and since they were not aware of this requirement, the service tax had not been paid. However as soon as they came to know even before show cause notice was issued, the appellant paid the service tax and interest. Therefore he submitted that according to provisions of Section 73(3) of Finance Act, 1994, show cause notice should not have been issued at a .....

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..... during the scrutiny of the return only it was found by the department that there was delay in payment of service tax and hence the proceedings have been commenced and penalty has been imposed. The Central Board of Excise Customs in the circular dated 3-10-07 has stated that in view of the provisions of Section 73(3), where service tax with interest is paid before issue of show cause notice no s .....

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