2019 (6) TMI 20

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....ng the details in ST-3 return for the half-year ending September 2006. In the said notice the Revenue also proposed recovery of Rs. 19,11,878/- being the service tax, along with applicable cesses and also interest under Section 75 of the Act and penalty under Sections 76, 77 and 78 of the Finance Act, 1994. The appellant filed a detailed reply vide its letter dated 28.12.2007, interalia contending that there was a delay in computing the transportation charges paid/payable to the transportation/GTA which was on account of delayed submission of the bills by the transporters; that it took some more time for verification of the above bills; that the finalization was affected due to the absence of account staff/in-experienced staff; that they ha....

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....to reject the appeal. Aggrieved, the assessee has assailed the same by this appeal. 3. Today, when the matter was taken up for hearing, Shri M.S. Nagaraj, Ld. Advocate appeared for the assessee and Ms. Kavita Podwal, Ld. DR appeared for the Revenue. 4. The facts are not in dispute; the statutory provision is also quite clear. For the sake of convenience, Section 73 referred to and relied on by the Ld. Advocate is extracted herein as below:- "Recovery of Service Tax Not Levied or Paid or Short lived or Short-paid or Erroneously Refunded. (1) Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the 2 [Central Excise Officer] may, within one year from the relevant date, serve....