2014 (8) TMI 410

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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 26-8-2009, which according to the appellant was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uirement 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 Accountant would rely upon the statutory provisions of Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....om 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 such tax per month, whichever is higher, starting wi....