2014 (8) TMI 410

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....hi, AR, for the Respondent. ORDER The appellant is engaged in providing management, maintenance or repair services and during the scrutiny of ST-3 returns for the period April 2008 to September 2008, it was found that the appellant had not paid the Service Tax in respect of the services provided by them. Accordingly, a Show Cause Notice dated 19-8-2009 was issued by registered post on 26-8-2....

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.... 76, I consider it appropriate that the requirement of pre-deposit is waived and appeal itself is taken up for final decision. 3. Heard both sides. 4. Ld. AR would draw my attention to the Para 9.1. of Master Circular No. 97/8/2007-S.T., dated 23-8-2007, to submit that penalty under Section 76 is imposable and in this case has been rightly imposed. 5. Ld. Chartered Accounta....

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.... of the Act. The rate of interest is as prescribed from time to time, in accordance with this section. At present, the rate of interest is 13% per annum (notification No. 26/2004-ST, dated 10-9-2004). Further, failure to pay service tax also attracts a penalty under Section 76 of the Act, which shall not be less than Rs. 200 for every day during which such failure continues or at the rate of 2% of....

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....case the person chargeable to service tax, or to whom service tax has been erroneously refunded, may make payment suo motu along with interest, as applicable, and, consequently no Show Cause Notice will be served in respect of the amount so paid." 7. A combined reading of both the paragraphs would show that even Board has no such intention that Show Cause Notice should be served to the ass....