2017 (4) TMI 751

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..... en made in the ST-3 Returns then it cannot be said that appellant had any motive to evade payment of Service Tax. At the same time a penalty provided u/s 76 of the FA, 1994 cannot be interpreted to mean that in each and every case of delayed payment penalty is required to be imposed when entire tax liability required to be paid has been fully disclosed in the ST-3 Return - penalty set aside - appe .....

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..... . 3. Shri J. Bose, AC (AR) appearing on behalf of the Revenue submitted that appellant filed half yearly ST-3 Returns prescribed under Rule 7(1) of the Service Tax Rules, 1994, but did not pay entire Service Tax by the due date. That subsequently appellant paid the entire amount along with interest and no separate show cause notice demanding Service Tax and interest was issued to the appellant. .....

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..... , 1994 has also been paid. The law provides for late payment of tax along with applicable interest. Once full disclosure of tax liability has been made in the ST-3 Returns then it cannot be said that appellant had any motive to evade payment of Service Tax. At the same time a penalty provided under Section 76 of the Finance Act, 1994 cannot be interpreted to mean that in each and every case of del .....

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