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TMI Blog2019 (3) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Board of Excise and Customs - Most importantly Rule 6 of Service Tax Rules, 1994 says that the service tax shall be paid to the credit of Central Government by the 6th day of the month and if it is to be deposited electronically through internet banking, by the 5th day of the month, immediately following the calendar month in which the service deemed to be provided as per the rules framed in this regard. From the record, it is also apparent that the ST-3 returns for 6 April 2010 till March 2015, cause thereof, have not been filed in compliance of the afore-said Rule 6 of Service Tax Rules. Rather there has been the delay in filing as big as that of 1016 days and as minimum as that of 25 days - It is also apparent that ST-3 return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a the afore-mentioned services, has been paid only through Cenvat credit and the service tax amounting to ₹ 17,98,548/- has been paid through book adjustment during the period 2014-2015. Alleging the said payment to be in violation of Section 68 (1) of the Finance Act, 1994 and Rule 6 (2) of Service Tax Rules, 1994 that a show cause notice No. V (ST) Adj./UDR/109/2016/1434 dated 22/04/2016 was served upon the appellant proposing the recovery of the afore-said amount of ₹ 17,98,548/- alongwith the interest at the prevailing rates and the proportionate penalties upon the appellant stand in addition a late fee amounting to ₹ 1,37,600/- in furtherance of Section 70 of the Finance Act was also proposed to be recovered the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned AR and perusing the entire appeal record and the background of facts. I am of the opinion that the only issue to be adjudicated here is as to whether the Department is entitled to levy late fee where the ST-3 returns have not been filed in time. The relevant provision need to be looked into for the purpose is Section 68 (1) of Finance Act, 1994 which requires every person providing service to any person to pay service tax at the rate specified in Section 66 ibid in such manner and within such period as may be prescribed. Further, Rule 6 (2) of Service Tax Rules, 1994 says that the assessee shall deposit the service tax liable to be paid by him with the bank designated by Central Board of Excise and Customs for this purpose in form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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