2010 (2) TMI 296

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... x, it paid the service tax along with applicable interest for the delay in payment of the same before issue of the show cause notice. Vide the impugned order, the Commissioner (Appeals) found that no willful suppression of facts or intention to evade payment of duty on the part of the respondents was found by the Asst. Commissioner. Since the respondents had paid the service tax along with applica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ered by the respondents during the period 2002-03 to 2005-06. Heard ld. SDR for the Revenue. Nobody is present representing the respondents. 2. I have carefully perused the records and the submissions made by the ld. SDR. In this case, the respondents rendered taxable service under the category 'authorised service station' without discharging the tax liability. On being pointed out by the Depart .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X