2014 (12) TMI 590

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..... 8 is premature detection. The appellants have given a plausible explanation of short payment by submitting that inasmuch as entries were not made in the computers and the data was yet to be entered, there was no mala fide on their part not to pay service tax. The said reconciliation of statement would have definitely been done by them and at the time of filing of ST-3 Returns. Further I also find .....

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..... riod May 2008 to September 2008, they have deposited less service tax to the tune of around ₹ 2,96,480/-. The appellants calculated the said service tax and agreed that there was short deposit during the said period and they immediately deposited the service tax along with interest of ₹ 1,296/-. 2. Proceedings were initiated against the appellant resulting in passing of the present .....

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..... at the time of filing of returns and would have deposited the service tax accordingly. As such, the prayer is to set aside the imposition of penalty. 4. Ld. DR reiterates the findings of the authorities below and submits that inasmuch as admittedly there was short payment, the penalties stand rightly imposed by the authorities. 5. On going through the impugned orders, I find favour with the .....

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