2005 (10) TMI 4

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....004. 2.The relevant facts of the case to be considered are that, the appellants are registered under Service Tax provisions for rendering services as Architect. The dispute of imposition of service tax on the Architects being pending in various High Courts, the appellants did not file any proper returns in time and also defaulted in depositing the Service Tax. Show casue notice was issued to th....

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....He further submits fairly that there was delay in depositing the amount of Service Tax with the Government, but they had deposited all the service tax and interest thereon by 27-4-2000. He further submits that imposition of penalty under different sections was waived by the Hon'ble Mumbai High Court in their judgment dated 22-2-2001 in W.P. No. 142 of 1999 with W.P. No. 1174 of 2000. He also relie....

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....ue. Adjustment of the short payment of Rs. 382/- for the period October to December, 1999 is the only request sought by the appellants. I find that this is a fair request inasmuch as that Rule 6(3) of the Service Tax Rules provides for such adjustment. In order to appreciate the same, the said Rule is reproduced below :  "(3) Where an assessee has paid to the credit of Central Government ....

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....) are for alleviating the difficulties of the assessee than to create hurdle in smooth functioning of imposition and collection of tax. In my opinion, a narrow interpretation as propounded by DR would make the provisions otiose and non-implementable. I find that, in the interest of justice, the adjustment of short payment of service tax of October to December, 1999 by the appellants to the excess ....