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TMI Blog2013 (12) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... sable on the assessee for any failure referred to in the said provisions if the assessee proves that there was a reasonable cause of the said failure - Respondent had paid the service tax of Rs.1,14,33,254/- for the period in dispute and there was a short payment of only Rs.15,41,427/- That also had been paid before the adjudication order. Appellant also paid the interest. In these circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents submitted that service tax on security was introduced with effect form 16.10.1998 and demand is for the initial period of 16.10.1998 to 2001-02. During this period the Respondents had paid service tax of Rs. 1,14,33,254/- whereas as per Revenue liability was Rs.1,29,74,681/-. The case of the Revenue is that there was a shortage of Rs.15,41,427/-. Out of this amount, the Respondents deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period in dispute and there was a short payment of only Rs.15,41,427/- That also had been paid before the adjudication order. Appellant also paid the interest. In these circumstances, we find merit in the contention of the Respondents that there was a calculation mistake and there was no intention on the part of the Respondents to evade payment of service tax. In view of this, we find no m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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