TaxTMI 
TaxTMI 
TaxTMI 
2006 (6) TMI 529
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....te, for the Appellant. ORDER This appeal is against the order-in-original cited supra by which the adjudicating authority has confirmed the demand of interest. Penalty also has been imposed. The issue in a nutshell is that the appellant failed to pay service tax pertaining to the period June 2004 to March 2005 within the stipulated time frame. Hence, show cause notice was issued demanding intere....
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....s requested by the appellant, personal hearing was granted, and Shri S. Venkatachalam, Advocate appeared for the appellant. The learned advocate reiterated the grounds of appeal, and requested to allow appeal waiving the requirement of pre-deposit of penalties. 4.1 I have given careful consideration to the facts of the case, contentions put forth in the grounds of appeal and submissions mad....
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....ly it is indicative from the records that failure to pay tax in time has taken place. This fact has not been disputed by the appellant also. Hence, penal action under Section 76 is justifiable. A close reading of Section 76 throws light to the fact that mere failure to pay tax would attract the provisions of this Section. It is not mandatory that the elements of suppression/intention to evade paym....
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....turns. But the actual receipt of service charges was on latter dates. I do not find any force in this argument since the interest has been worked out purely based on the figures furnished by the appellant in the statutory returns. Further nothing is on record to prove to the contrary also. Hence I cannot take a different view than what the original authority has taken. Lastly I notice that they ha....