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TMI Blog2014 (1) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... dates regularly - As the appellant after getting the registration as provider of service tax appellant had not paid service tax on due dates prior to August 2006 and also not filed any statutory returns. This happened upto August 2006. As the appellant had not paid service tax nor filed any return, therefore we find no merit in the contention of the appellant that the appellants are not liable for penalties under Section 76 & 77 as imposed under the adjudicating order. In respect of the penalty under Section 78 of the Finance Act, 1994 we find that appellant started paying service tax by dues after August 2006 and prior to this date there was default of Rs.1,26,95,968/-. Therefore, the appellants are liable to penalty - However, appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom December, 2005 with interest. In the present case investigation was started on 16.06.2006 and the Show Cause Notice was issued on 23.4.2008 demanding service tax for the period October 2002 to March 2007. The contention is that as the appellant started paying service tax alongwith interest suo motu, therefore there is no intention on the part of the appellant to evade service tax and produced a tabulated chart to show that after August 2006 the appellant started paying service tax on due dates. The contention is that even though after August 2006 the service tax has been paid on due dates, the adjudicating authority while imposing penalty has not taken into consideration the amount of service tax paid after August 2006. As per the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xable service and the demand of service tax alongwith interest. Appellants are only challenging imposition of penalties. 8. We find that the appellant got their registration from the department as provider of taxable serviced on 28.11.2003 and had not filed any statutory returns nor paid any service tax to the department. It was only in December 2005 the appellant started paying service tax alongwith interest. The tabulated chart produced by the appellant shows upto August 2006 there was default in payment of service tax and the same has been paid subsequently though with interest. After August 2006 we find that the service tax was paid by the appellant by due dates regularly. 9. As the appellant after getting the registration as provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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