2007 (11) TMI 32

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..... y Order No. 1074/2007 - Dated:- 2-11-2007 - [Order per]. - Service tax of Rs. 1,51,393/- was demanded from M/s. Sekhar Sales Syndicate, Salem, for Business Auxiliary Services it rendered during the period 10-9-2004 to 28-2-2005. After due process of law the original authority demanded service tax of Rs. 1,51,393/-, interest due thereon and imposed penalties under Section 76, 77, and 78 of the F .....

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..... he statutory formalities including registering themselves as a service provider with the department nor paid the service tax due. Though they took registration in March 2005, they did not pay the tax arrears till 8-7-2005. They had sought clarification as regards their liability to pay the service tax which they received only during July On receipt of clarification, they paid the tax on 11-7-2005, .....

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..... ts by the assessee, it promptly furnished the information called by the department and paid the service tax when it became certain about their liability to pay the service tax involved. In the circumstances I find that there existed sufficient cause, which prevented the appellant from paying the tax due in time and the appellant deserves the benefit of the provisions contained in Section 80, which .....

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