2012 (6) TMI 393

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....: Mr. B.S.V. Murthy;   The appellant is registered under the category of authorized service station, Business Auxiliary Service/ Business Support Service, C& F Agent service. On investigation and verification of their records for the period from 2003-04 to the middle of 2005-06 i.e. 01.7.2003 to 30.09.2005, a view was taken that appellant has not paid service tax properly and consequently ....

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.... of Finance Act, 1994 was imposed. The appeal is only against the imposition of penalty and demand for service tax and interest is not being contested.   2. When the matter came up for hearing on 25.4.2012, the Bench put a question to learned Chartered Accountant as to how can the difference which had been found by the officers for the period from 01.7.2003 to 30.09.2005, which resulted in....

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.... for the year 2006-07. He explained various details furnished in the statement and submitted that to his surprise, on completing the preparation of statement he found that the service tax paid by the appellant during the period was correctly paid and no amount was payable. This would show that after offence case was registered against the appellant and concluded, the appellant started maintaining ....

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....s arisen because of different methods followed for the purpose of preparation balance sheet and for the purpose of preparation of ST-3 return. This would show that there was no mistake in the first place and it was not intentional or with an intention to evade duty. Having regard to the small amount involved and having considered the fact that for one full year out of the two years in question, th....