2014 (1) TMI 205

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....pplicant was providing photography service during the period Oct 02 to Sept 04. They did not pay service tax promptly as per the time schedule prescribed under the Rules. However, they had paid service on their own and filed ST-3 returns.There was a delay in payment as well as in filing of return. Therefore, the Revenue issued show cause notice for imposition of penalty under section 76 and 77 of ....

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.... the brother of the Managing Director passed away during the time and the M.D. was not able to devote his time for payment of dues. He submits that in respect of payments made there should not have been any notice and penalty should have been imposed only in respect of amount short paid before issue of SCN. His pleading is that if the total facts are taken into account, this is a fit case for waiv....

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....her reduced to only Rs.50,000/- and the same should be sustained. 4. I have considered submissions on both sides. I find that in this case there has been a delay in payment of service tax. However, the appellant has paid entire amount of tax before issue of show cause notice. Out of total amount of Rs.17,000/- due as interest, an amount of about Rs.5192/- was paid. Only 12,968/- was paid subseque....