2011 (8) TMI 915

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....]. -  Appellant is engaged in providing security and detective services. On the ground that appellant had not filed ST-3 returns in time and had paid service tax belatedly for the quarters ending June 2006 and September 2006, proceedings were initiated which culminated in imposition of penalty under Section 76 & Section 77 of Finance Act, 1994. The learned advocate for the appellants submitt....

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....for the quarters ending June 2006 and September 2006 was discharged with interest on 7-12-2006 and 30-12-2006 respectively. Show cause notice was issued only on 30-7-2007. According to Section 73(3) of Finance Act, 1994, where any service tax has been short paid, the person chargeable with service tax may pay the amount on the basis of his own ascertainment before service of notice on him. Once he....