TMI Blog2006 (6) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... (2006 (3) S.T.R. 542 (T)]. The learned Advocate appearing for the applicant submits that there is an error of imposition of interest on the appellant in this case and he wants the Tribunal to rectify the same. 2. Considered the submissions made by both the sides and perused the record. I find that the appellant has deposited the service tax on 3rd February, 2004 and filed the return on 12th Febr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction, the Government wanted to relax the imposition of penalty and interest to those tax payers who paid their service tax due and filed the return within 6 months from the date of assent of President to the Finance Bill, 2003. The Finance Bill was given assent by the President on l3 Six months from that date would be 13th November, 2003. Since the applicant in this case has not paid the service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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