TMI Blog2003 (8) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 - Dated:- 7-8-2003 - [Order]. - The prayer in the Application is for dispensing with the condition of pre-deposit of Rs. 40,330.00 (Rupees forty thousand three hundred and thirty) and Rs. 15,300.00 (Rupees fifteen thousand three hundred) imposed as personal penalties upon the applicants/appellants under the provisions of service tax for late filing of Service Tax Returns and for late deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the payment of the same. He also submits that the applicants/appellants could not collect the service tax from its customers. 3. Shri N.K. Mishra, learned J.D.R. appears for the Revenue and submits that the said Calculation Sheet prepared by the applicants/appellants for payment of interest was duly considered by the Deputy Commissioner as also by the Commissioner (Appeals) and it was found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered the submissions made by both sides. The applicants/appellants have contended that the interest amount of Rs. 12,813.00 (Rupees twelve thousand eight hundred and thirteen) confirmed by the Deputy Commissioner, is not correct and the same should be to the tune of Rs. 9,772.00 (Rupees nine thousand seven hundred and seventy-two). However, on being queried as to what is the discrepancy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advertisements being provided by them. Similarly, the applicants'/appellants' contention that they were not collecting the service tax from their customers is also of no avail to them, inasmuch as filing of returns and payment of taxes are not dependent upon the assessee's collecting the same from their customers. In these circumstances, I am of the view that the applicants/appellants do not have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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