TMI Blog2015 (11) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... were filed by the appellant showing rate of service tax as 2% which in effect was 4%. Appellant disclosed the correct value of services provided in the returns. Appellant also wrote to the service recipient on 16.10.2009 to pay the differential service tax, but subsequently paid the same suo-moto on 19.10.2009 and intimated the department. Even if appellant came to know of a Show Cause Notice being issued then also the fact remains that the entire differential service tax was paid along with interest. Even otherwise also from the returns filed Revenue would have given appellant a demand. As no penalty under Section 78 was imposed by the Adjudicating authority appellant s conduct of paying entire differential service tax along with interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch, 2009. That the said Notification was amended by Notification No.7/2008-ST dt.1.3.2008 by which rate of composition scheme was enhanced to 4%. That as soon as the appellant came to know about this fact they wrote to the service recipient to pay the differential amount. That proper ST-3 returns were filed showing service tax paid at the rate of 2%. He made the Bench go through the correspondence exchanged between the appellant and the service recipient. It was the case of the learned Consultant that without waiting for the payment from the service recipient appellant suo-motu made the payment before issue of Show Cause Notice which was served on 19.10.2009 and payment was made by them on 16.10.2009. Consultant on behalf of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the differential service tax, but subsequently paid the same suo-moto on 19.10.2009 and intimated the department. Even if appellant came to know of a Show Cause Notice being issued then also the fact remains that the entire differential service tax was paid along with interest. Even otherwise also from the returns filed Revenue would have given appellant a demand. As no penalty under Section 78 was imposed by the Adjudicating authority appellant s conduct of paying entire differential service tax along with interest, before the issue of Show Cause Notice or on the date of Show Cause Notice, will have to be appreciated. Appellant also had a reasonable cause for not making exact service tax as per the letter dt.1.2.1008 written to the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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