2013 (1) TMI 22

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..... the irregularly availed credit was paid back in cash before the issue of SCN - Short-paid service tax was also paid after issue of SCN Assessee argued that they have paid the service tax short-paid and the credit irregularly utilized voluntarily even before confirmation of the demand by the original authority Held that:- There was deliberate attempt in delaying payment of service tax by ado .....

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..... ey are registered for providing taxable services under the heads 'Cargo Handling Services', 'Customs House Agent Services' and 'Steamer Agent Services'. On scrutiny of the ST-3 returns for the period from April 2006 to September 2006, it was noticed that the appellants have short-paid service tax amounting to Rs. 1,64,326/- and that during the period from June 2006 to July 2006 the assessee has al .....

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..... y even before confirmation of the demand by the original authority. It is not in dispute that the appellants have delayed payment of service tax and also utilized the credit in excess of what was available on the balance and therefore, the conclusion reached by the authorities below that there was deliberate attempt in delaying payment of service tax by adopting questionable methods and that there .....

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