2014 (1) TMI 1605

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..../- remitted under protest is ordered; penalty of Rs. 200/- for delay of each day upto 18.04.2006 and thereafter @2% per month of the service tax amount till payment of outstanding amount is made subject to the maximum of service tax amount under Section 76 of the Act is ordered for violation of Section 68 read with Rule 6 of the Service Tax Rules and penalty equivalent to the confirmed demand of tax under Section 78 of the Act, imposed. 2. Proceedings were initiated against the petitioner/appellant by issuing a Show Cause Notice dated 10.10.2007 for non-remittance of service tax in respect of the taxable telephone service provided during January, 2002 to December, 2006. The petitioner had never (as from the facts available on records) fi....

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....oceed with an independent evaluation of the material or record leading to the assessment confirming the demand of service tax, interest and penalty. 3. Though the Ld. Counsel for the petitioner argued that liability was assessed not on the basis of actual value received for the taxable services provided but on taking into account amounts which are receivable, on a careful scrutiny of the adjudication order we find that no clear basis for this contention. In the summary of "discussions and findings", the adjudicating had noted that the taxable service during the period January, 2002 to December, 2006 was correctly computed by deducting the amount of service tax payment for the particular month from the amount shown as taxable value includ....