9911796707
TMI Blog2012 (11) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... No. SR/224/NGP/2009 dated 09.10.09 and another against Order-in-Appeal No. SR/225/NGP/2009 dated 09.10.09 which are taken up for consideration along with stay application filed thereof. In both appeals, there is an application for condonation of delay of 80 days. 2. The delay in filing of the appeals is due to the reason that the appellant was sick and was undergoing medical treatment. Considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are before me. 4. Ld. Counsel for the appellant submits that he is not disputing the service tax demand nor the interest liability thereon. The only submission is that the appellant is a small service provider and he does not have any separate set up to assist him in filing of the returns, assessment of tax and other procedural requirement of the law. It is in view of these facts, there was a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 til ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days from the date of receipt of the order was not been give. Therefore, the order passed is incorrect as far as imposition of penalty is concerned. Accordingly, I hold that the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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