2009 (10) TMI 65

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..... g Shri Mahesh Rastogi, learned SDR on behalf of the Revenue and on perusal of the records I find that respondents delayed to deposit the service tax. The respondents deposited the tax before issue of show cause notice. The original authority confirmed the demand of duty of Rs.35/- and imposed penalty of Rs.29,321/- under Section 76 of the Finance Act, 1994 for delayed payment of tax. Commissioner .....

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..... tective & Services Pvt. Ltd. held that if service tax and penalty have been deposited before issue of the adjudication order, penalty under Section 76 and 77 of the Finance Act, 1994 is not imposable. In view of the above, I hold that appellants are not liable for penal action for late payment of service tax, however, they are liable for penal action equal to the amount of service tax short paid .....

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