2010 (5) TMI 90

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.... for the Respondent. CORAM: MR. B.S.V. MURTHY, MEMBER (TECHNICAL) Per: B.S.V. Murthy: The appellant in this case had obtained registration in September 2003 but over a period of the next two years i.e. upto October 2005, there was delay in making the payment of service tax as well as in filing the returns. However while making the delayed payment, they deposited interest according to t....

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....ce tax, no show cause notice shall be issued and once the payment is made correctly the proceedings have to be treated as concluded. Learned DR submitted that in this case the delay occurred in every month over a period of two years and the appellants paid the differential interest only after it was pointed out by the department and therefore penalty has been rightly imposed. 2. Section 73 of F....