2015 (11) TMI 525

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....e facts of the present case is that the appellant is registered service tax provider in respect of services of 'mining'. The appellant was recovering charges for the services provided from their customer. During the scrutiny of records of the service provider by the department, it was observed that they had short paid service tax amount of Rs. 6,37,742/- for the period January, 2009 to March, 2009 out of which an amount of Rs. 3,29,436/- had been paid by them on 14/10/2009. On pointing out that the balance amount of Rs. 3,08,306/- was not paid, the appellant then paid the amount vide Challan dated 30/8/2010 alongwith interest of Rs. 48,016/-. Show cause notice dated 15/6/2011 was issued proposing confirmation of demand and appropriation of ....

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....ut this error, appellant voluntarily paid part of amount of Rs. 3,29,436/- However balance amount could not be paid as they were facing financial crisis. Ld. Counsel has categorically submitted that they are not contesting the demand of service tax and payment thereof alongwith interest. The Grievance is only of imposition against penalty under Section 78. He further submits that since the appellant has paid entire service tax alongwith interest before issuance of show cause notice without any protest, their case is covered by Section 73(3). Accordingly neither any show cause notice should have been issued nor any penalty was imposable. He prays for waiver of penalty under Section 78 by invoking Section 73(3) of the Finance Act, 1994. 4.....