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2010 (9) TMI 86 - AT - Service TaxPenalty - The assessee delayed in payment of service tax and paid interest on it. But interest paid was short of Rs.2,221/-. Thereafter, the show cause notice was issued to the appellant, proposing to demand service tax and interest and also imposition of penalty. The assessee submitted that the appellants had paid full amount of service tax before issue of show cause notice and therefore, the show cause notice should not have been issued and no penalty under Section 76 was imposable. The tribunal decided against the assessee on the basis of facts of the case.
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