2009 (1) TMI 214

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....e Respondent. [Order].- During the scrutiny of ST-3 returns filed by the appellant for the period from April, 2006 to September, 2006, it was noticed that there was considerable delay in payment of service tax by the appellants for each month during the period and consequently it was found that the appellants have failed to pay interest as required under Section 75 of The Finance Act for the de....

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....t account and this amount was also paid as soon as the same was pointed out to them and it was also paid before the adjudication order was received by them. Learned DR on the other hand submits that penalty under Section 76 of Finance Act is mandatory and because of the delay in payment of service tax, the same has been correctly imposed. 3. I have considered the submissions made by both the si....

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....aid 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 ser....

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....vice tax has not been levied or paid or has been short-levied or short paid or erroneously refunded by reason of - (a) fraud; or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made there under with intent to evade payment of service tax." 5. A combined reading of the above prov....