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TMI Blog2014 (3) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax, the intent to evade tax does not flow from this submission. Therefore the fact remains that appellant paid the tax and interest after the issue of show-cause notice and what remains is only the dispute about the penalty - impugned order is set aside and the service tax paid with interest is confirmed as paid correctly and penalties imposed are set aside by invoking the provisions of Section 80 of Finance Act, 1994 - Decided in favour of assessee. - ST/13/2009-SM - Final Order No. 26960/2013 - Dated:- 19-11-2013 - SHRI B.S.V. MURTHY, J. For the Appellant : Mr. B.G. Chidananda URS, Advocate For the Respondent : Mr. S. Teli, Dy. Commissioner (AR) Order Per : B.S.V. Murthy, Appellant is engaged in providing re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the demand is based only on the details furnished in the ST-3 returns scrutinized by the AGs audit party which they have submitted to the department as per rules and it appears that no suppression could be alleged warranting imposition of equivalent penalty for the case made from the details in returns duly submitted to the department. In these circumstances the impugned order is not a speaking order. However, I also find that the appellants have made good the alleged short payment by remitting the service tax amount of Rs.78,446/- along with interest payable Rs.26,978/- vide GAR-7 challan No.00132 on 19.10.2007 before issue of the impugned order. Under these circumstances, there is a force in the argument of the appellant so far as i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings. According to the learned counsel, no suppression could have been invoked in this case since the appellant had shown the entire amount of service charges realized by them and there was a mistake in calculation of service tax. Learned AR submitted that the statutory requirement is that the appellant is required not only to indicate the amount collected but also calculate the service tax payable correctly and also submits that extended period was correctly invoked in this case. 5. I have considered the submissions made by both the sides. Other than stating that there was a mistake in calculating the amount, learned counsel could not really explain how the mistake happened. From the facts of the case and the records what emerges is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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