2011 (11) TMI 172

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....enue.   Per: Mr.B.S.V. Murthy:   The appellant is engaged in providing services as practicing Chartered Accountant.  During the period April 2002 to March2006, the appellant defaulted in payment of Service Tax in time, but paid the same late with interest and on a few occasions filed returns also later than the due date.  On noticing the frequent defaults by the appellant, ....

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.... is liable to pay on the basis of his own or on the basis of ascertainment by Central Excise officers, pays Service Tax and interest before serving of a notice, no Show Cause Notice will be issued.  He also drew my attention to the CBE&C circular No.137/167/2006-CX.4, dt.3.10.07, wherein the Board has clarified that if the assessee pays Service Tax with interest before issue of Show Cause Not....

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....ax in time and filing of returns. Nevertheless, fact remains that the amount paid was found to be correct and there has been no differential Service Tax to be paid and Show Cause Notice has been issued for several defaults over a period of 4 years.  No suppression has been invoked and therefore this case is not covered by Section 73(4) of Finance Act, 1994, which provides that the provisions ....