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TMI Blog2014 (8) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 68 and Rules made thereunder. So the delay is to be calculated from the date on which tax was due to the date on which tax was paid - appellant had not put in place system by which tax is due for each month and no reasonable cause is adduced for such failure for prolonged period. So the appellants are liable to penalty under Section 76 - Decided against assessee. - ST/627/2008 - Final O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tween the two Ministries of GOI as per Government instructions in force at that time. When they were constituted into a company, they were expected to pay service tax through TR-6 challans into designated banks as was being done by other assessees. But appellant took some time to switch over to the new system. 3. Against the above background a Show Cause Notice was issued proposing recovery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand for interest and penalty may be set aside and amount already paid may be refunded. 4. The contention of the appellant is that tax liability was correctly determined only by 5-3-2008 and they could not have paid the huge liability proposed in the Show Cause Notice. They contend that interest is payable only from the date of determination of the liability. They also submit that the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants had not put in place systems by which correct liability was known so that it could be paid. After Oct. 2000 the appellant is not a Government department and for delay in payment of tax penalty as applicable to any other assessee would apply. 6. We have considered arguments on both sides. As per Section 75 of the Finance Act interest is payable for the period. Section 75 of the Finance Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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