TMI Blog2015 (12) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... ix months. On going through Section 5 of the General Clauses Act, we find the date on which the enactment took place has to be omitted according to that Act and if that is omitted the appellant should have paid Service Tax with interest on or before 28-11-2012, which they have done. In view of the above, we find that appellants have made out a prima facie case for complete waiver of penalty during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they did not pay the tax nor filed returns. Subsequently the appellants paid the entire amount of Service Tax with interest on 28-11-2012. However, the proceedings were initiated which resulted in imposition of penalty under Section 78 of the Finance Act, 1942. 2. Heard both the sides. In this case the appellant paid the amount of Service Tax with interest on 28-11-2012 and claimed the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the payment was not made within six months. On going through Section 5 of the General Clauses Act, we find the date on which the enactment took place has to be omitted according to that Act and if that is omitted the appellant should have paid Service Tax with interest on or before 28-11-2012, which they have done. In view of the above, we find that appellants have made out a prima ..... X X X X Extracts X X X X X X X X Extracts X X X X
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