9911796707
TMI Blog2016 (1) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... thin a week, on being so pointed out by the Revenue much before issuance of SCN, which was issued on 19.05.2011, months after the amount was paid. - no case of deliberate default or contumacious conduct, is made out against the Appellant - Penalty dropped - Decided in favor of assessee. - Appeal No. ST/3350/12 - - - Dated:- 1-10-2015 - ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he statement was recorded. It was noticed by the Revenue that the Appellant paid the service tax upto 30.09.2007. Thereafter, Bank refused to take deposit of tax in absence of PAN based registration number. Further, he agreed to obtain PAN based registration number and deposited the tax due, within a week. The records show that the Appellant had deposited due taxes on 30.03.2010. It further appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad with Section 70 of the Act for not filing half yearly returns for the period April, 2004 to March, 2011. Being aggrieved, the Appellant preferred an Appeal before the ld.Commissioner (Appeals), who has pleased to reject the Appeal upholding the findings of the Order-in-Original by observing that there is default on the part of the Appellant for not taking PAN based registration number and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there is no malafide or deliberate default on the part of the Appellant, which is evident from the language of the SCN. It is further urged that at the first instance in the statement recorded on 25.03.2010, the Partner of the Appellant stated the circumstances of default, which do not indicate anything as to contumacious conduct or deliberate default of the provisions of law. It is further po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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