2007 (11) TMI 250

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...., Salem towards Business Auxillary Services it rendered during the period 10-9-2004 to28-2-2005. After due process of law the original authority demanded service tax Rs. 4,74,416, interest due thereon and imposed penalties under section 76, 77 and 78 of the Finance Act, 1994. In the impugned order the Commissioner (Appeals) vacated the equal amount of penalty imposed under section 78, reduced the ....

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.... Though they took registration in March 2005, they did not pay the service tax arrears till 8-7-2005. They had sought clarification from the department as regards their liability to pay the service tax which they received only during July 2005. On receipt of clarification, they paid the tax on 11-7-2005 before the issue of show-cause notice. Considering the facts that there was no suppression of f....