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TMI Blog2019 (1) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... overed from the impugned show cause notice stands deposited vide challan No. 00055 dated 18.03.2003. The interest has also been deposited vide challan No. 00003 dated 19.03.2003. The fact has very much been acknowledged in the show cause notice itself. the entire payment alongwith interest was made much prior the show cause notice dated 05.01.2017. There is no reason to deny the benefit of sub section (3) of Section 73 of the Act to the appellant. The intimation was also very much to the Department vide the letter on record dated 17.10.2015. Since the facts were to the notice of the Department, the Department was liable to issue show cause notice, during the normal period of one year. The Department is therefore opine to have wrongly inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amanna Alam, ld. D.R. for the Department. 3. It is submitted on behalf of the appellant that they had regularly been filing their returns and discharging their liability towards Service Tax for providing the impugned services. It was only for the year 2014 that neither the tax was paid nor the ST-3 Returns was filed. It is impressed upon that it happened due to the financial constrains as well as for the reason that the invoices from the service recipients were not received in time during the said period. It is further impressed upon that the entire deficiency was made good alongwith the interest much prior the issuance of the show cause notice. A due intimation for the same was sent to the Department vide letter dated 17.10.2015. The ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sub-section (1) in respect of such service tax, and inform the [Central Excise Officer] of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid : Provided that the Central Excise Officer may determine the amount of short-payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then, the Central Excise Officer shall proceed to recover such amount in the manner specified in this section, and the period of thirty months referred to in sub- section (1) shall be counted from the date of receipt of such information of payment. Explanation.1- For the removal of doubts, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e interest has also been deposited vide challan No. 00003 dated 19.03.2003. The fact has very much been acknowledged in the show cause notice itself. 7. It is apparent from the show cause notice itself that Department has duly acknowledged the following payments to have already been made. Payment Particulars Payment Particulars ST ED SHED Total Challan No. Date Due Date Days of Delay Interest @18% April June 2014 2,54,288/- 5,086/- 2,543/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34,381/- 17,190/- 17,70,599/- July Sep 2014 4,42,573/- 8,852/- 4,425/- 4,55,850/- 13/01/2015 06/10/2014 99 22,255/- 7,32,960/- 14,659/- 7,330/- 7,54,949/- 13/01/2015 06/10/2014 99 36,858/- 5,90,471/- 11,809/- 5,905/- 6,08,185/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 832/- 1,916/- 1,97,345/- 1436 17/06/2015 06/01/2015 162 15,766/- 408/- 8/- 4/- 420/- 478 15/12/2016 06/01/2015 709 147/- TOTAL 11,75,919/- 23,517/- 11,759/- 12,11,195/- Total Interest Payable 2,75,348/- GRAND TOTAL 51,52,071/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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