TMI Blog2013 (12) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... oves that there was a reasonable cause of the said failure - Respondent had paid the service tax of Rs.1,14,33,254/- for the period in dispute and there was a short payment of only Rs.15,41,427/- That also had been paid before the adjudication order. Appellant also paid the interest. In these circumstances, we find merit in the contention of the Respondents that there was a calculation mistake and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecurity was introduced with effect form 16.10.1998 and demand is for the initial period of 16.10.1998 to 2001-02. During this period the Respondents had paid service tax of Rs. 1,14,33,254/- whereas as per Revenue liability was Rs.1,29,74,681/-. The case of the Revenue is that there was a shortage of Rs.15,41,427/-. Out of this amount, the Respondents deposited Rs.11,07,081/- during investigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a short payment of only Rs.15,41,427/- That also had been paid before the adjudication order. Appellant also paid the interest. In these circumstances, we find merit in the contention of the Respondents that there was a calculation mistake and there was no intention on the part of the Respondents to evade payment of service tax. In view of this, we find no merits in the appeal filed by the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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