2015 (8) TMI 1188

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....i, AC (AR) ORDER Per: R Periasami: This is an appeal arising out of Order dated 28.07.2009 passed by the Commissioner of Service Tax, Chennai. 2. The brief facts of the case are that the appellants are engaged in the providing services of 'Erection, Commissioning and Installation' and registered with Central Excise, Chennai.During the internal audit carried out on December,2007, it....

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....ervice tax, but it is the case of delayed payment of service tax. The period of delay during the period is only 3 days to 22 days and they have not collected the service tax from the customers. The delay is due to collection of data and compilation of service tax amount as they have taken Turnkey project on erection, commissioning and installation to various customers across the country. She plead....

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...., the number of days of delay are 8, 22,17, 17, 5, 9, 9, 5, 3, & 11 for each month. I find that the appellants are rendering Erection, Commissioning and Installation service to various customers under turnkey projects across India and to arrive monthly service tax liability they need to collect the data from all their sites. Therefore, the number of days of delay indicated above appears to be genu....

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....ds for these but just imposes penalty for delay in payment. When provisions similar to Section 73(3) was introduced in Central Excise Act, 1944 as Section 11A(2B) in the year 2001, it was clarified that these provisions are meant for encouraging immediate realization of short payments detected by audit teams so that whoever discharges the short paid tax immediately need not get entangled in protra....