2016 (7) TMI 1079

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....n-Original so far it relates to confirmation of demand of service tax amounting to Rs. 25,00,640/- and interest thereon amounting to Rs,2,81,592/- 2. The fact of the case is that the respondents are providing Landscape Designing and Consultancy services and Business Support Services. The Business support service was escaped their assessment during the period 2006-07. Investigation was conducted statement was recorded, the Director admitted the service tax liability and paid the tax liability alongwith interest. In the adjudication of show cause notice dt. 29.7.2009 the adjudicating authority confirmed the tax liability of Rs. 24,90,909/- and interest. The respondent had paid the entire tax liability along with interest. In an appeal filed ....

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....ice. The allegations of suppression of facts, charged in the Show Cause Notice is mainly based on the fact that the appellants have not filed ST-3 Returns in time. However, in a similar matter in the case of CCE Mumbai Vs. Top Detective and Security Services Pvt. Ltd., reported in 2005 (180) ELT 363 (Tri.-Mumbai), the Hon'ble Tribunal has held that when Service Tax and interest accrued has been paid before the adjudication of case, penalty under Section 76 and 77 of Finance Act, 1944 is not mandatory for late filing of return. In the said case, considering the plea of the assessee that late receipt of payment from the customers resulted in delayed payment of Service Tax, the Commissioner (Appeals) had set aside the penalty & therefore the R....