2010 (3) TMI 404

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....started activities from 1st August, 2005, they have not taken registration; they have not filed service tax returns for the half year ending September 2005 within the stipulated time. There was delay in payment of service tax as detailed below :- Months ending Amount of service tax (Rs.) Due date of payment Date of deposit of service tax September 2005 244356 5-10-2005 17-2-2006 October 2005 204648 5-11-2005 8-3-2006 November 2005 91939 5-12-2005 25-3-2006 December 2005 200006 5-1-2006 25-3-2006 January 2006 303863 5-2-2006 28-3-2006 February 2006 175952 5-3-2006 31-3-2006 March 2006 21661 31-3-2006 25-4-2006 Show cause notice was issued an....

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....able. Further, he submits that in a situation where the service tax involved stands paid along with interest, the show cause notice itself could not have been issued to them as held by the decisions of the Tribunal in the following cases :- (a)        Alstom Projects (I) Ltd. v. C.S.T., Delhi - 2009 (15) S.T.R. 63 (Tri.-Del.) (b)        Bhoruka Aluminium Ltd. v. C.C.E., Mysore - 2008 (11) S.T.R. 163 (Tri.-Bang.) (c)        U.B.. Engineering Ltd. v. C.C.E., Rajkot - 2009 (16) S.T.R. 457 (Tri.-Ahmd.) (d)        Santhi Casting Works v. C.C.E., Coimbatore - 2009 (15) S.T.R. 219 (Tri.-Chennai). ....

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.... appellants have not taken registration in time and also failed in filing half yearly return. Commissioner has recorded the detailed finding about the delay in payment of service tax which is reproduced below :- "On the contrary, getting themselves converted as a limited company, they did not pay the service tax and did not even submit the half yearly return for the half year ending September, 2005. Their plea of genuine mistake and confusion is further hold no good in view of the fact that they deposited the service tax for the month of September, 2005 on 17-2-2006 i.e. not on the 5th of the next month following the quarter i.e. by 5th Oct, 2005. Likewise had the confusion been genuine, the service tax for the month of Oct., Nov. & Dec.....