TaxTMI 
TaxTMI 
TaxTMI 
2007 (7) TMI 195
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....3.8.2002 in respect of GTO service received by them during the period 16.11.97 to 2.6.98. This tax was paid on 10.12.2002. The original authority did not charge interest on tax or impose penalty on the party. Its order was revised by the Commissioner who imposed a penalty of Rs.26,175/- on the appellant under Section 76 of the Finance Act, 1994 and also directed them to pay interest on tax under S....
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....reproduced below:- "2. The assessee had received Goods Transport Operators' Service (GTO service, for short) during the period 16.11.1997 to 2.6.98 but had not paid any tax thereon during such period. They had not even filed service tax returns during the said period. However, later on, they filed such returns on 12.12.2002 and simultaneously paid the tax with interest thereon. This payment was b....
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....es in the returns which were filed on 12.12.2002, that the assessee had, in fact, made such payment is a fact acknowledged by the original authority. However, apparently, it occurred to the Commissioner that such payment of tax was beyond the period prescribed under the Finance Act, 2003. He took the view that the Finance Act, 2003 did not grant any extension of time for payment of service tax by ....