2011 (7) TMI 127

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....ri A.S. Bhattacharya, (Partner)   Per : Mr. B.S.V. Murthy;   M/s. Ashish Anand & Company (respondents) was providing maintenance and repair services. On the ground that respondents had paid service tax due for the quarter ending December 2006 and March 2007 late and did not also file returns in time, proceedings were initiated. Lower authorities imposed penalty of Rs. 1,30,860/- un....

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.... either reduced to zero by invoking section 80 of the Finance Act, 1994 or it has to be imposed as per the provisions of law. In this case, service tax with interest was paid by the respondents even before issue of show cause notice but unfortunately while paying the amount, the interest of Rs. 118/- was short paid. Because of this reason, the provisions of Section 73 (3) cannot be applied since e....