2017 (6) TMI 477

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....xcise and Service Tax, appearing for the appellant/Revenue. 3. It appears that the respondent-assessee registered themselves as an assessee under the Service Tax Rules, 1994. The respondent is offering the service of transport of goods by road. According to the Department, after an enquiry, it came to light that the respondent was not filing returns and not paying tax. 4. However, even before a show-cause-notice could be issued, the respondent-assessee paid the duty involved together with interest on the duty short-paid by them. But, the Additional Commissioner issued a show-cause-notice calling upon the respondent-assessee to show cause as to why penalty should not be levied. 5. The respondent-assessee submitted their objections a....

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....rtilizers Limited 2010 (256) ELT 363 (H.P.) as well as a decision of the Madras High Court in Commissioner of Central Excise Vs. Sri Ranga Balaji Cotton Mills 2015 (317) ELT 698 (Mad.). 10. We have carefully considered the above submissions. 11. It is true that under Section 78(1) of the Finance Act, 1994, an assessee is liable to pay service tax, if service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, by reason of fraud, collusion, willful mis-statement or suppression of facts or contravention of any of the provisions of the Act and the Rules with the intent to evade payment of service tax. 12. Before Section 78 was substituted by the Finance Act, 2015, the position remained the s....

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.... or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax, chargeable or erroneously refunded, on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise Officer before service of notice on him under sub-section (1) in respect of such service tax, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid: PROVIDED that the Central Excise Officer may determine the amount of short payment of service tax or erroneous....