2025 (9) TMI 934

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....f 'Site Formation and Clearance, Excavation Earth Moving and Demolition Services'. During the audit of their records, the ST-3 returns for financial year 2015-16, following two short-comings were noticed: (i) The Returns were filed beyond stipulated period but the late fee amounting to Rs. 32,400/- as was required in terms of Rule 76 of Service Tax Rules, 1994 read with Section 70 of Finance Act, 1994, was not paid. (ii) The appellant was liable to pay interest also amounting to Rs.2,57,814/- as prescribed under Section 75 of the Finance Act, 1994. With these observations, a show cause notice No. 04/2019-20 dated 18.07.2019 was served upon the appellants proposing the recovery of amount of late fee of Rs. 32,400....

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....ctober to December 2014 as is apparent from the respective invoices attached on the record. It is submitted that the appellant's Accountant committed a mistake while filing the impugned ST-3 returns while mentioning October to December 2014 instead of January to March 2015. The confirmation of the amount of interest except for the aforesaid two entries is therefore, not sustainable. The show cause notice is also alleged to bar by time. The appellant has relied upon the following decisions: (i) Mount Everest Breweries Ltd. Vs. CCE & CGST- 2023 (7) TMI 199 - CESTAT; (ii) Commissioner Vs. T.V.S. Whirlpool Ltd.- 2000 (119) ELT A177 (SC); (iii) Deogarh Resorts Vs. CCE & CGST- FO No. 51082-51083/2025 (SM) dated 18.0....

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....word "shall" which makes it mandatory that the delay of any miniscule number of days shall invite the interest liability. Thus, it is clear that whenever there will occur delay in making payment of tax from the due date, the assessee is liable to pay tax. 5.2 It is observed that admittedly, there occurred a delay with respect to invoice dated 17.12.2014 for the quarter October to December financial year 2014-15 where due date was 6th Jan. 2015 but the service tax was paid on 12 Jan. 2015 thereby resulting into delay of six days of paying service tax. There is also admission about delay of two days with respect to invoice dated 21.12.2015 issued during quarter October to December financial year 2015-16. The due date for paying tax was 6th....