2010 (2) TMI 324

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....I. Baig, SDR, for the Respondent. [Order (Oral)]. - This is an appeal against the order of the Commissioner (Appeals) No. 128/CE/MRT-I/2008, dated 30-6-2008. 2. None appears for the respondent. However, there is a request to decide the appeal on merits. 3. Heard the learned SDR for the Department and perused the records. 4. Show cause notice was issued proposing Service Tax amounting t....

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....ounting to Rs. 106253/- is recoverable from the party. As regards the interest amounting to Rs. 5400/- it is seen that the party late deposited service tax for October 05 to March 06 which attracts interest. Accordingly I hold that the party is liable to pay interest of Rs. 5400/- under Section 75 of the Act." 5. The appellants filed appeal before the Commissioner (Appeals) and submitted that i....

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....der Section 80 of the Finance Act, 1994. 6. I have carefully considered the submissions from both sides. As seen from the record, the appellant was paying Service Tax from October, 2005 and they have defaulted in payment of Service Tax relating to 5 months in view of the financial crisis faced by them. The liability to tax and interest has been conceded before the original authority. Therefore,....