TMI Blog2014 (7) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the return manually and paid service tax by comuting the same manually as the total number of invoices involved during the entire period were less than 50. Further even if their untenable argument is considered for a moment, being aware that they have not paid service tax due and not filed statutory ST-3 returns for so long, if their bonafides were above board, they should / wouldhave atlea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 to December, 2005 and accordingly a show cause notice dated 29.12.2006 was issued asking them as to why service tax of ₹ 173149/- should not be recovered alongwith interest and penalty invoking the extended period. The adjudicating authority confirmed the demand alongwith interest and imposed penalties under Sections 77 and 78 but did not impose penalty under Section 76 of the Act ibid. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il 2004 to December, 2005 and having regard to the length of the period involved the argument that they could not file the return or pay service tax because their computer was down is untenable. He also stated that it is evident from the order-in-original as well as from the order-in appeal that penalty under Section 76 has not been imposed only because it will amount to double penalty in the wake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80 in the order portion is nothing more than an inadvertence of no consequence. As regards the contention that the service tax could not be paid and ST-3 return could not be filed because the computer of the appellants was down, I observe that this is a totally unacceptable ground in view of the fact that the period involved is as long as April, 2004 to December, 2005. The statutory levies cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
