TMI Blog2016 (11) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... gar Shah, C.A. for Respondent ORDER The fact of the case is that the appellant is providing services under Rent-a-Cab services and they are registered under the Service Tax Department. The appellant have not discharged the Service Tax from April, 2007 onwards on due date. The Department vide letter dated 25.01.2008 asked the appellant to confirm the fact and to produce the evidence of payment of the Service Tax during the material time. The appellant, in response vide letter dated 13.02.2008 furnished month wise amount of Service Tax paid up to the period September, 2007. The Department further investigated the case and found that the Service Tax for the period from 01.04.2007 to 31.03.2008 was not paid. During the investiga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entire Service Tax along with interest before issuing of the show-cause notice without any protest. Therefore in terms of Section 73(3) no show-cause notice should have been issued. As regards Revenue s appeal he submits that on the very same grounds that the case should have been considered under the Section 73(3), the Revenue s appeal will not survive as no adjudication was required in the present case. 3. Shri B. Kumar Iyer, Learned Superintendent (Authorised Representative) appearing on behalf of the Revenue submits that the adjudicating authority though imposed the penalty under Section 78 but did not confirm the Service Tax liability and also not imposed the penalty under Section 76, so to that extent the order is not proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub section (1) shall be counted from the date of receipt of such information of payment. Explanation (1)- For the removal of doubts, it is here by declared that the interest under section 75 shall be payable on the amount paid by the person under this sub section and also on the amount of short payment of service tax or erroneously refunded service tax, if any, as may be determined by the Central Excise Officer, but for this sub section. Explanation (2)- For the removal of doubts, it is here by declared that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in respect of payment of Service Tax under this sub-section and interest thereon. From the above provision, it can b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
