9911796707
TMI Blog2015 (9) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- except for the first periodical return the appellant was showing the correct service tax liability in the returns and that amount available in the cenvat credit account was debited by the appellant after the end of each month. Once the correct duty amount is shown in the returns there cannot be any intention of evade payment of service tax which is also paid by the appellant before the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 76 and 78 of the Finance Act 1994 are imposable upon the appellants when the entire amount of service tax leviable have been paid by the appellant alongwith interest, before the issue of show cause notice. First Appellate Authority held the penalties imposed upon the appellant appropriate because tax amounts were recovered from the customers. 2. Shri Daval Shah, Learned Advocate, appearing on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 011. 3. Shri J Nair, Authorised Representative appearing on behalf of Revenue argued that the. appellant only started filing returns after the case was booked by the officers of the Revenue. That once the amounts were collected and not paid within the date, will amount to suppression with intention to evade payment of service tax. The Authorised Representative therefore, defended the orders passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue of show cause notice alongwith interest. In view of the above, there was reasonable cause for the appellant for not paying the entire service tax which was truly reflected in the periodical returns filed by the appellant. Under the Finance Act 1994, there are provisions for late payment of service tax alongwith interest which was done by the appellant before the issue of show cause notice. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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