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TMI Blog2012 (11) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 78 for suppressing the fact of receipt of service tax from the customer – Held that:- Penalty under one of the said provisions will suffice considering the fact that the appellant is a small service provider - orders passed by the lower authorities, the option/facility for paying penalty @ 25% of the penalty determined within a period of 30 days from the date of receipt of the order was not been give - order passed is incorrect as far as imposition of penalty is concerned - appellant is liable to penalty under Section 78 of the Finance Act equal to the service tax defaulted. However, the said penalty shall stand reduced to 25%, if the said liability is also discharged within 30 days from the date of receipt of this order along with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e short payment was to the tune of Rs. 2,09,272/-. The periods involved are April to September 2007 and October 2004 to September 2006. For the period April to September 2007, return was filed on 12.2.2008 and show-cause notice has been issued on 16.10.2008. For the period October 2004 to March 2005, the return was filed on 08.12.2005 and show-cause notice has been issued on 16.10.2008 and for the period April to September 2005, the return was filed on 07.11.2005. For the period October 2005 to March 2006, the return was filed on 23.05.2006. Show-cause notice for the default was issued on 11.10.2007. Therefore, only for this period extended period of time was invoked for service tax demand. The case was adjudicated and the service tax deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carefully considered the submissions. With the consent of both sides, I take up the appeals themselves for final disposal after granting stay of the dues adjudged. 6.1 Inasmuch the appellant has admitted the liability to pay service tax, which he has recovered from the customers, along with interest thereon, the service tax demand confirmed against him is upheld. Inasmuch as there is a delay in payment of service tax, the appellant is liable to pay interest thereon on the defaulted payment under Section 75 of the Finance Act, 1994. Interest liability will accrue from the due date for the payment of service tax till such time the payment is actually made. 6.2 Now coming to the penalties, penalties have been imposed under Section 76 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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