TMI Blog2019 (12) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... ate filing thereof invites the penalty of late fee, the relevant provision need to be looked into for the purpose is Section 68 (1) of Finance Act, 1994. It requires every person providing service to any person to pay service tax at the rate specified in Section 66 ibid in such manner and within such period as may be prescribed. - Since apparently and admittedly, the service tax returns for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... several opportunities being granted for the purpose. At this stage, learned Departmental Representative, Shri K. Poddar has brought to my notice that another appeal on the same facts and circumstances and the similar decision of the Commissioner (Appeals) in the case of the present appellant itself has already been decided by this Bench vide Final Order No. 50367/2019 dated 7.3.2019 where also the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med by the original adjudicating authority vide Order No. 72/2018 dated 18.10.2016. The appeal thereof was partly allowed vide Order-in-Appeal No. 92 of 2017 dated 12 February, 2018 whereby the demand of service tax along with the interest was dropped and also the penalties imposed under Sections 76 and 77 of the Finance Act well set aside. However, the order of imposition of late fee under Rule 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax liable to be paid by him with the bank designated by Central Board of Excise and Customs for this purpose in form TR-6 or in any other manner prescribed by the Central Board of Excise and Customs . W.e.f. 01/10/2014, it has been mandated that every assessee shall electronically pay the service tax payable by him through internet banking. Most importantly Rule 6 of Service Tax Rules, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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