2010 (10) TMI 145

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..... C.A., for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order]. - Since the matter involved in all the three appeals is short, and therefore after allowing the stay petitions, the appeals themselves are taken up for disposal. 2. In all the three cases the appellant had delayed the payment of service tax. The first appellant M/s. Jay Shipping had made delayed payment on three .....

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..... hm.) M/s. Amrish Enterprises v. CCERajkot- Order No. A/1018/WZB/AH'BAD/2010, M/s. Shanthi Casting Works v. CCE, Coimbatore-2009-TIOL-161-CESTAT-MADRAS = 2009 (15) S.T.R. 219 (Tri.-Chennai) and M/s. Electro World v. CCE,Chandigarh- 2010-TIOL-520-CESTAT-DELHI = 2010 (18) S.T.R. 425 (Tri.-Del.). 3. The learned DR on behalf of the Revenue submits that the appellants have repeatedly failed to pay .....

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..... In this case, there is no dispute that the appellants had discharged service tax liability with interest before issue of show cause notice. I also find that decisions cited by the learned Chartered Accountant are also relevant. In view of the provisions of Section 73(3) of Finance Act, 1994, and precedent Tribunal decisions, appeals are allowed. (Dictated and pronounced in the Court)
Case la .....

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