TMI Blog2009 (10) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax along with interest after due date. Consequently, after adjudication, penalty had been imposed on the assessee under section 76. on appeal, the Commissioner (Appeals) upheld the said order. Held that- it was found that what had happened in the case of the assessee was only a bonafide mistake and needless to say it would have to rectify those defects in future. Taking note of the fact th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants filed the ST3 returns for the period April, 2006 to September, 2006 on 26-10-2006. On verification of the returns, it was noticed that the payment of service tax had been made after the due date along with interest of Rs. 4,182. 2. After adjudication and appellate proceedings, penalty has been imposed under section 76 in respect of each month where there was a delay equal to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax. It would be appreciated in these circumstances the delay should be viewed not as intentional but reasonable and therefore no penalty should be imposed. The fact of payment voluntarily with interest also shows their bona fide. The submissions have not been dealt with by Appellate Commissioner. 4. On the other hand learned DR submits that appellant is a big company and such omissions s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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