2015 (7) TMI 33

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bility along with interest on 23/11/2009. Therefore, the matter should have been closed there itself. Section 73(3) of the Finance Act, 1994 provides for closure of all proceedings in a case where service tax liability along with interest is discharged by the appellant on his own or on being pointed out by the department. In spite of the specific provisions, department has proceeded to keep the ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llant, M/s. Shridhar Castings Pvt. Ltd. Nagpur, for delayed payment of service tax along with interest. 3. The learned counsel for the appellant submits, that in this case, there was a short-payment of service tax by the appellant in respect of GTA services availed by them. It was found out during the course of audit of the records of the appellant and as soon as the same was pointed out to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... reiterates the findings of the lower authorities. 5. I have carefully considered the submissions made by both the sides. In this case, from the records it is seen that the issue relates to short-payment of service tax on GTA services. As soon as the same was pointed out, the appellant willingly and voluntarily discharged the service tax liability along with interest on 23/11/2009. Therefore, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X