2010 (9) TMI 87

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....hamlani, The appellant is engaged in providing construction services and during the period November 2006 to March 2007, there was a delay in payment of service tax. The show cause notice was issued to the appellant on 23.4.08 informing them about the delay in payment of service tax and proposing to recover interest and also imposing penalties under Section 76 of Finance Act, 1994. (the Act.) ....

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....at delay occurred only in the month of November, 2006 and January, 2007 and in respect of other months, interest as also service tax has been paid in full before issue of show cause notice. Therefore for the purpose of imposition of penalties under Section 76 of Finance Act, 1994, the amount relating to December 2006 and March 2007 should not have been taken into account. We find that this aspect ....