2010 (7) TMI 423

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....collected a sum of Rs. 4,75,710 as rentals. She did not obtain Service Tax Registration and therefore, she did not pay any service tax on the said rentals. She did not disclose the receipt of rentals to the Department also. It is only during the course of survey, the said fact came to be noticed by the Department. Thereafter, she obtained Service Tax Registration on 15-9-2003 and for the period from 1-4-2000 to 30-9-2003, she filed NIL return on 30-12-2003. Thereafter, a show-cause notice came to be issued on 22-6-2004. Then the assessee paid service tax of Rs. 24,581, interest of Rs. 9,894 and penalty of Rs. 500 and filed the required ST-3 Return. Thereafter, the adjudicating authority took note of the aforesaid payments but imposed penalt....

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....is payable. It is only thereafter when a show-cause notice was issued, she promptly paid service tax + interest + penalty. In these circumstances, it cannot be said that it is not a case of wilful evasion of duty and this aspect has been completely missed by the Tribunal and therefore, the order requires to be set aside. 6. Per contra, learned counsel for the respondent submitted that she is a lady; immediately after receipt of the show-cause notice, not only the tax was paid but she also paid interest and penalty. She being a lady and a housewife, has omitted to pay the tax which is a bona fide act on her part and therefore, when the Tribunal has taken a lenient view in its discretion, such an order need not, be interfered with, in appeal....