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TMI Blog2012 (7) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... premises on 03.11.2006, it was noticed that certain amount of Service Tax though payable, was not paid by them during the aforesaid period. On being pointed out, the Appellant had discharged the entire Service Tax by the end of November 2006, as pointed out by the Officers. Later, a show cause notice dated 10.05.2007 was issued proposing penalty under Sections 76, 77 and 78 of the Finance Act. On adjudication, the Adjudicating Authority has imposed a penalty of Rs.4,97,999.00 under Section 78 of the said Act and also penalty @Rs.200.00 per day of delay under Section 76 of the said Act. The Appellant had disputed the imposition of penalties and accepted the Service Tax liability for the said period. 2. The learned Commissioner (Appeals) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered with the Central Excise Department, the Department can direct them to produce any of the documents relating to the services rendered at any time. It is their bonafideness in reflecting the correct value of services received, in the Balance Sheet submitted to the Department. Hence there was no concealment on their part and accordingly, the ingredients of Section 78 are not satisfied in the case and accordingly, the same is not attracted. Further, he has submitted that in view of the specific provisions contained in Section 73 (3) of the Finance Act 1994, since the entire amount of Service Tax had been paid before issuance of the show cause notice, no show cause notice ought to have been issued to them. On a query from the Bench, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a proprietorship concern and they are required to file the Service Tax Returns quarterly, which they have been filing meticulously with the Department. However, due to non-understanding of the relevant provisions of law, there was some short payment of Service Tax during the period from August, 2005 to October, 2006. However, when the said short payment was brought to their notice in November, 2006 by the Visiting Departmental Officers, the entire amount of Service Tax was paid. I find, however, they had not paid the interest for the period in question. It is the submission of the learned Advocate appearing for the Appellant that as the interest amount had not been directed to be paid, the same was not paid by them. It is difficult to ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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