TMI Blog2005 (1) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... nt]. - The respondent- company herein is a Goods Transport Operator, who is required to pay service tax. They failed to submit a ST-3 Return for the period from 1-1-98 to 9-6-98, as required under Section 70 of Chapter V of Finance Act, 1994 read with Rule 7 of Service Tax Rules, 1994. Show Cause Notice was issued proposing levy of interest and imposition of penalty as per Sections 75 to 77 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be raised due to failure of the assessees to file a ST-3 Return, and also noting the assessees' accepted liability for paying the service tax, and also noting that they had paid the tax for the period in question, we hold that they are liable to pay the interest on the delayed payment of service tax. However, this is not a case calling for npesiuai of any penalty, as we find that the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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