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TMI Blog2013 (3) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... culating the actual service tax liability - ST/379/2010 - A/247/2012-WZB/AHD - Dated:- 16-1-2012 - Shri B.S.V. Murthy, J. Shri Rahul Patel, C.A., for the Appellant. Shri S.K. Mall, AR, for the Respondent. ORDER Appellant is a multi-system operator providing cable service through several cable service operators. The service tax was introduced in respect of the services provided by the appellant w.e.f. 10-9-2004 and appellant filed a return for the first time in 1-3-2005 and paid service tax also. In September 2005 Revenue took up investigation against the appellant and on verification of the records it was found that the income reflected in the ST-3 return was less than the amounts received and in the statement given by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the full amount of service tax and therefore in this case suppression has been correctly invoked and therefore the ground of limitation cannot be accepted. The second submission made by the learned Chartered Accountant was that audit party had visited the unit in 2007 and they had not made any observation about the difference in income as per the return and the actual one. I do not think this is to be taken into account in view of the fact that it is not that whatever has been found by audit party is accepted either by the department or by the assessee. What is required to be seen is whether the appellant had reflected the correct amounts received for providing services or not and whether audit party had made any observation. As regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of issue of show cause notice, further proceedings need not be taken up. In this case the assessee had paid Rs. 10 lakhs towards service tax liability, interest and other dues even before issue of show cause notice and therefore assessee should have been given the benefit of provision of Section 73(1A) of Finance Act, 1994 which has not been extended by both the lower authorities. Therefore penalty under Sections 76 and 77 of Finance Act, 1994 were not imposable at all. I find that this argument has to be accepted. It will be unfair to penalise an assessee who pays the service tax, who deposits a substantial higher amount towards the liability even without waiting for show cause notice. Therefore the assessee is entitled to this relief in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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