2012 (7) TMI 508

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....1. This is an appeal filed by the appellant against the Order-in-Appeal No. 18/Slg./2010 dated 25.3.2010 passed by Commissioner of Central Excise (Appeals), Kolkata. 2. The facts of the case in brief are that the appellant is a stockbroker providing stockbroking services and is registered with the Service Tax Department. The said appellant has defaulted in making payment of service tax liabilit....

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....udicating authority. Hence the present appeal. 3. None present for the appellant. However, the appellant has written a letter dated 23.7.2011 making a prayer that in the event, he could not present for hearing, the appeal may be heard on the basis of records available and on the merit of the case. 4. Heard the ld. A.R. (Addl. Commissioner) for the Department, who reiterates the findings of t....

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....e is the sub-broker, defaulted in making the payment. This has resulted non-payment of service tax liability in time. I find the reason is bona fide in non-payment of service tax in time. I have also noticed that the entire amount of service tax was paid by him in September, 2008 along with interest and he has paid an excess interest of Rs. 325/- before issuance of show-cause notice. It also indic....