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2015 (11) TMI 1111 - AT - Service TaxDelay in payment of service tax - Penalty u/s 76, 77 & 78 - Architect Services - Payment of tax with interest before issuance of SCN - Held that:- As the proposed tax amount in the show-cause notice under both the head ₹ 25,00,640/-, thus the ground of the Revenue fails that the same part of the amount paid after issue of show-cause notice. Further as per the chart, all the payments made latest by 4.4.2009, which is prior to issue of show-cause notice dated 28.7.2009. Thus, I hold that the appeal of the Revenue is erroneous and in mistake of facts and fit to be dismissed. - Decided against revenue.
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