TMI Blog2018 (2) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Brief facts of the case are that the appellant is engaged in providing services of General Insurance Business, Insurance Auxiliary services, Business Support Services, Management and Business Consultants Services, Man-power Recruitment Service and Renting of Immovable Property Service. During verification of the documents of the appellant, the following discrepancies were noticed:- (i) There was a difference of ₹ 7,89,556/- in the service tax paid for the month of March, 2009 while comparing with the documents such as, premium register and big statement submitted by the appellant along with the ST-3 returns; (ii) The total taxable value as per the documents submitted to the Cost Accountant for the month of March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hort-payment of service tax that arose consequent to the various discrepancies stated in the facts of this order were unearthed only on scrutiny of the various records and ledgers of the appellant. There had been clear difference in the figures that were declared in the ST-3 returns filed by the appellant during the period of dispute when compared with the actual figures. The appellant does not have any plausible explanations for such variations in the figures nor have they given any justification for the short-payments made by them on various counts. The appellant claims that they had paid the entire short-paid service tax and interest even before the issuance of show-cause notice. However, such payment was made by them only after being po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on came in to effect only from April, 2011, whereas, the period of dispute in this case is from 2008-09 to 2010-11 and the applicability of section 73(4A) gets further ruled out. This apart, to avail the benefit under the section 73(4A), the assessee is required to pay the tax, interest as well as the 1% penalty for each month for the period during which the default continues upto a maximum of 25% penalty before the issuance of show-cause notice. However, in the instant case, the appellant had paid only the tax and interest before the issuance of notice and they had not paid the penalty as specified under section 73(4A) of the Act. Therefore, the applicability of section73(4A) is ruled out in this case. 4. After hearing both sides, I f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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