2009 (12) TMI 174

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....ring the months of September and October worked out the service tax liable and on the basis of his calculation if total taxable receipt at Rs. 5,52,900, the appellant paid service tax along with interest. In October 2005, show-cause notice was issued proposing the demand of service tax treating the taxable service tax receipts as more than Rs. 11 lakhs and in the first round of litigation the matter was remanded to the Original Adjudicating Authority by Commissioner (Appeals) to recalculate the taxable service receipts. Thereafter, the taxable receipts was recalculated as Rs. 8,04,848 and on this amount total amount of service tax payable by the appellant amounting to Rs. 47,298 with interest as applicable has been demanded and penalties un....

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....f the learned advocate is that there was no suppression or mis-declaration on the part of the appellant and he had a bona fide belief that he was not liable to tax. The very fact that he immediately took the registration and paid dues, deserves invocation of provisions of section 80 of the Finance Act, 1994, or alternatively provisions of section 73, which provides that where there is no suppression or mis-declaration etc., where service tax is paid with interest, proceedings are treated as concluded and no further show-cause notice is required to be issued. Learned DR on the other hand submits that appellant has been given sufficient opportunity to calculate the amount and pay it correctly. He pointed out that this is a second round of lit....