9911796707
TMI Blog2014 (6) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... 02 to October 2003. In the show-cause notice date d03.10.2007 also the demand is for the same period from April 2002 to October 2003, and the allegation is that the respondent has not paid the service tax in time. On perusal of the annexure to the show-cause notice, it appears that there is no short payment made by the respondent. In these circumstances, as there is no short payment of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24.07.2005 has been issued to the respondent for the period April 2002 to October 2003 on the premise that the respondent has collected the service tax but the same has not been deposited with the department in due time. Therefore, they are required to pay interest on the delayed payment. The said show-cause notice was adjudicated and the demand of interest was confirmed and also imposed a penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also proposed. Therefore, for the same period, for the same demand, another show-cause notice dated 03.10.2007 is not sustainable, hence the same is void and illegal. Aggrieved by the said order, the Revenue is before me. 3. Heard both sides. 4. The learned AR appearing for the Revenue submits that the show-cause notice dated 24.07.2005 has been issued for demanding interest for the delayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from April 2002 to October 2003, and the allegation is that the respondent has not paid the service tax in time. On perusal of the annexure to the show-cause notice, it appears that there is no short payment made by the respondent. In these circumstances, as there is no short payment of service tax, the show-cause notice dated 03.07.2007 was not required to be issued as for the same period, proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
