2008 (7) TMI 305

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..... n discharged the tax liability and paid the tax before issue of SCN and intimated the same to the Department through the impugned ST-3 returns – findings of Commissioner are correct – revenue appeal is rejected - ST/64/2008-SM(BR) - 1091/2008-SM(BR)/(PB) - Dated:- 17-7-2008 - Shri P.K. Das, Member (J) Shri A.K. Rastogi, DR, for the Appellant. Shri B.S. Garg, Accountant, for the Responde .....

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..... hat it was for the first time that there was delay in payment of Service tax to the tune of Rs. 18,162/.-. I Further find that the assessee on its own volition discharged the tax liability of Rs. 18,162/- and intimated the same to the Department through the impugned ST-3 returns. Further, it is observed that the earlier SCN No. 499/2005 dated 14-3-2005 was issued by the then Assistant Commissioner .....

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