2011 (7) TMI 740

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....aged in providing Maintenance and Repair Services and holds Service Tax Registration No. 234/MRS/CND/2004-05. During the period from April to September, 2007 the appellant provided the said services to M/s. Manikgarh Cement, Gadchandur. The value of the taxable service so provided amounted to Rs. 10,63,473/- and the service tax payable thereon amounted to Rs. 1,30,759/-. The appellant collected service tax from the recipient of the service but did not remit the same immediately to the credit of the Revenue. The appellant paid an amount of Rs. 83,548/- towards service tax on 21/07/2007 and paid the balance amount of Rs. 47,211/- on 26/03/2008.  The appellant also discharged the interest amount of Rs. 3,400/- for the late payment of serv....

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....e penalties imposed. However, the learned Commissioner (Appeals) did not consider their pleas and passed the impugned order upholding the confirmation of service tax and imposition of penalties and rejected the appeal completely. 2.4 The appellant is before me against the said order. 3. The learned advocate for the appellant submits that in spite of the submissions made before the lower appellate authority that in view of the provisions of sub-section (3) of Section 73, no notice could have been issued on the appellant and no penalty could have been imposed, the lower appellate authority did not consider this plea and merely confirmed the order of the lower adjudicating authority.  When the show-cause notice itself is not maintaina....

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....n (1) in respect of the amount so paid: Provided that the Central Excise Officer may determine the amount of short payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then, the Central Excise Officer shall proceed 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. -(1): 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 of short payment of service tax or erroneously refunded servic....