2013 (6) TMI 80

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....73/VAPI/2011, dt.21.06.11. 2. The facts in brief are that the appellant is engaged in providing Rent-a-cab operators service and is duly registered with the department. During the period April 2008 to September 2008, the appellant did not file ST-3 return by the prescribed dated i.e. 25.10.08. Therefore in terms of provisions of Section 73(3), the department issued letters dated 04.12.08 direc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....8483/-   19909/-     A show cause notice dated 13.3.09 was therefore issued to them which was adjudicated vide impugned OIO wherein the adjudicating authority confirmed the demand of service tax of Rs.3,31,416/-, and interest of Rs.19,909/- paid by them was appropriated. Penalty of Rs.200/- per day (or 2% whichever was higher) was also imposed under Section 76 of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) of the department. 6. On perusal of the records, I find that the issue involved in this case is regarding the non- discharge of service tax liability for the period April 2008 to December 2008 within time, despite the fact that the appellant service tax registered unit. On perusal of the records, it is seen that the appellant has been collecting the service tax liability from his service reci....