2010 (1) TMI 250

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....ssioning and installation services, maintenance and repair services, business auxiliary services etc. The appellants filed ST-3 return late for the period April 2006 to September 2006 and further between the period from June 2006 to September 2006. There was delayed payment of service tax also. The service tax was paid with interest and thereafter, a show cause notice was issued which culminated i....

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..... Learned SDR, on the other hand, submits that Hon'ble High Court of Bombay in the case of M/s Padmashri V.V. Patil SSK Ltd. as reported in 2007-TIOL-419-HC-MUM-CX, has held that penalty is mandatory and there is no discretion. It is his submission that in this case, once the service tax is paid late and return is filed late, penalty is attracted. 3. I have considered the submissions made by bo....