2010 (11) TMI 289

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.... the Respondent. [Order].  - The appellant is engaged in providing construction services and during the period from April, 2007 to September, 2007, there was delay in payment of service tax on the part of the appellant. The delay ranged from 20 days to 47 days. However, the delayed payment was made along with interest. The appellant is in appeal against the penalty imposed under Section....

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....e considered the submissions made by both the sides. In this case, the appellant made belated payment of service tax but paid the same with interest. The appellant is seeking relief as per the provision of Section 73(3) of Finance Act, 1994 which is reproduced below : "Where any service tax has not been levied or paid or has been short levied or short paid or erroneously refunded, the person ch....

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....ceed to recover such amount in the manner specified in this section, and the period of "one year" referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. Explanation. - For the removal of doubts, it is hereby declared that the interest under section 75 shall be payable on the amount paid by the person under this sub-section and also on the amount....