2005 (5) TMI 371

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....spondent. [Order]. -  The appellants are Rent-a-Cab operators providing service of cab renting to the needy. Service tax was leviable on this service for the period 1-4-2000 to 31-8-2000, but the party did not pay the tax, nor did they file the necessary tax return (in form ST-3) for the said period. The tax was paid only in 2002. The original authority in its order dated 25-2-2002 conf....

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....e exchequer for the period April to August, 2000 was paid as late as in 2002 and the interest thereon is yet to be paid, it cannot be said that the penalty imposed under Section 76 is harsh. 3. It has been conceded by ld. Counsel in reply to a query from the Bench that the interest on the service tax amount is yet to be paid by the party. He would still pray for leniency in respect of the ....

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....6 of the Finance Act, 1994, a defaulter of service tax is liable to pay as penalty of Rs. 100/- per day up to a maximum amount equal to the amount of the defaulted service tax. There seems to be a parallel between this provision and the provisions of the Madhya Pradesh statute considered by the Apex Court in the above case. In the present case, it appears, the lower authorities did not consider wh....