2017 (2) TMI 441

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....s. The relevant portion of Show Cause Notice is reproduced as under: i) The assessee filed ST-3 returns for the period from April 2011 to September 2011 on 24.04.2012, whereas the due date for filing the same was 25.10.2011. The return reveals that they have paid Service Tax of Rs. 65,58,660/- Education Cess of Rs. 1,31,172/- and Secondary and Higher Education Cess of Rs. 65,587/-. They have also paid interest of Rs. 7,83,703/-. ii) The assessee filed ST-3 returns for the period from October 2011 to March 2012 on 14.06.2012, whereas the due date for filing the same was 25.04.2012. the return reveals that they have paid Service Tax of Rs. 53,56,749/- Education Cess of Rs. 1,07,135/- and Secondary and Higher Education Cess of Rs. 53,566/-. ....

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....he Ld. AR, Shri. Nagraj Naik reiterated the findings in the impugned order. He submitted that the appellants have delayed in paying service tax as well as filing the returns and therefore the imposed penalties are legal and proper. 5. I have heard both sides. For better appreciation of the issue the relevant provisions contained in Rule, 7 (c) as well as the Transitory Provisions under Section 78 (B) introduced by amend w.e.f. 14.05.2015 as reproduced as under: Rule 7(C): Where the return prescribed under rule 7 is furnished after the date prescribed for submission of such return, the person liable to furnish the said return shall pay to the credit of the central Government, for the period of delay of- i) fifteen days from the date presc....