9911796707
TMI Blog2013 (6) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... in brief are that the appellant is engaged in providing Rent-a-cab operators service and is duly registered with the department. During the period April 2008 to September 2008, the appellant did not file ST-3 return by the prescribed dated i.e. 25.10.08. Therefore in terms of provisions of Section 73(3), the department issued letters dated 04.12.08 directing the appellant to file ST-3 return and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide impugned OIO wherein the adjudicating authority confirmed the demand of service tax of Rs.3,31,416/-, and interest of Rs.19,909/- paid by them was appropriated. Penalty of Rs.200/- per day (or 2% whichever was higher) was also imposed under Section 76 of the Finance Act, 1994. 3. The appellant filed an appeal before the first appellate authority contesting the imposition of penalty under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability for the period April 2008 to December 2008 within time, despite the fact that the appellant service tax registered unit. On perusal of the records, it is seen that the appellant has been collecting the service tax liability from his service recipient for this period, but not depositing the same with the government authorities. This fact is evident from the orders of the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, I do not find any reason for interfering in the orders passed by the lower authorities. I uphold the orders and reject the appeal filed by the assessee. (Dictated and pronounced in the Court) & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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