2014 (1) TMI 1507

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....: S S Kang Heard both sides. 2. Appellant filed this appeal against the impugned order passed by Commissioner of Service Tax, Mumbai. 3. Brief facts of the case are that the appellants are provider of various taxable services. The appellant got themselves registered with Revenue as provider of taxable services on 28.11.2003. During the period October 2002 to March 2007 the appellant had n....

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.... present case investigation was started on 16.06.2006 and the Show Cause Notice was issued on 23.4.2008 demanding service tax for the period October 2002 to March 2007. The contention is that as the appellant started paying service tax alongwith interest suo motu, therefore there is no intention on the part of the appellant to evade service tax and produced a tabulated chart to show that after Aug....

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....ppellant therefore the imposition of penalties also not sustainable. 6. Revenue relies upon the findings of the lower authority and submitted that the appellant took registration on 28.11.2003 and even thereafter the appellant had not filed any statutory returns nor paid the service tax by due dates. It was with effect from December 2005 they started paying service tax for the previous period a....

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....epartment as provider of taxable serviced on 28.11.2003 and had not filed any statutory returns nor paid any service tax to the department. It was only in December 2005 the appellant started paying service tax alongwith interest. The tabulated chart produced by the appellant shows upto August 2006 there was default in payment of service tax and the same has been paid subsequently though with inter....