Hello. This is Rajdeep.
I have a Querry.
Our client has received The Order Under Section 35B and imposed panelty Under section 76. But our client has deposited the service Tax with interest and panelty for late filling of ST-3 & late payment of service tax, before the issuance of Show Cause Notice. But as per the Service Tax dept., he is liable for the panelty.
Further, the Dept. is also saying that the appellant paid the service tax only after the dept. pointed out the same otherwise same would have gone unnoticed. but our client has not received any such reminder.
So what are the grounds under which we can sustain our claim??????
CAclubindia
