2012 (6) TMI 162

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....s. 2. The delay of one day in filing the appeal is condoned. 3. Considering the nature of dispute and considering the entire amount of service tax along with interest stands paid, pre-deposit of penalty is waived and stay petition is disposed of and appeal itself is taken up for final hearing. 4. The appellant is a major tax payer of service tax having paid about Rs. 32 lakhs in 2007, Rs.....

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....bmits that the assessee is a hotel run by the public sector undertaking. The clerical errors which crept in a few months has resulted in a short-payment of Rs. 23,056/-. This error was detected by the Central Excise authorities during checking of service tax returns. The appellant promptly paid the service tax involved along with interest. Therefore he seeks waiver of penalty invoking the provi....