2016 (10) TMI 912

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....uthorised Representative for the Respondent  [Order per: Madhu Mohan Damodhar] The appellant are registered with the Department as providers of Clearing and Forwarding Services. It was noticed from the ST3 returns filed by the appellant on 09.01.2007 for the period from April 2006 to September 2006, and their letter dated 10.01.2007 that they desired to submit a revised return for the p....

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....n 75 is required to be paid which was worked out and arrived at Rs. 6,13,000/-. As the appellant submitted a revised return, the relevant date for the notice was taken as the date of filing of the revised return as per the provisions of Section 73 (6) of the Finance Act, 1994. Therefore, demand was raised for the amounts already paid to be adjusted and the interest for the delay in payment of Serv....

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.... order rejected the appeal of appellant. Hence this appeal. 4. On behalf of appellant Ld. Counsel Sh. V. Ravindranath submitted that imposition of penalty under Section 76 was unsustainable. He submits that tax was paid by them voluntarily and revised return was also filed for the same. The dispute emanated only because of non-payment of interest liability thereon which in any case was discharg....