TaxTMI 
TaxTMI 
2024 (12) TMI 742
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.... Rs. 42,92,189/-. On 01.09.2015. Officers of anti-evasion wing, Rajkot initiated an inquiry and recorded statements of director of appellant. The same documents that were produced before audit officers were produced before the anti-evasion wing officers. Based on the same documents, the audit officer issued final audit report dated 03.11.2015 inter alia observing that there was short payment of service tax of Rs. 43,07,981/-. A show cause notice dated 31.08.2018 demanding the service tax of Rs. 40,65,565/-, for the same period as audit, by invoking extended period of limitation, was issued. The appellant had already deposited service tax amounting to Rs. 40Lakh as duty noted in the show cause notice and interest amounting to Rs. 6,34,560/- ....
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....nt is Rs. 39,51,878/- (Rs. 46,65,565- Rs. 1,13,687). He submits that against this amount, the appellant has already deposited Rs. 40Lakh toward service tax liability along with interest before issuance of show cause notice. 3. Shri Prashant Tripathi, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, I find that the appellant is contesting only penalty amount. However, there is some discrepancy in the calculation. As regard the invoice issued by the Kalpataru, the same can be reconsidered by the adjudicating authority. Therefore, we are addressing the issue only of penalty imposed under Sec....
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....ention to evade service tax, the case is clearly covered under Section 73(3) of Finance Act, 1994 which reads as under:- "73(3) Where any service tax has not been levied or paid 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 not....