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TMI Blog2010 (12) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 may be set aside - The reason given by the appellant is that the party plot is not used on a regular basis and the order in original was received by the watchman and it was handed over to them late and they have paid the amount within thirty days of the actual receipt not acceptable - Therefore the request for reduction of penalty to the extent of 25% of the service tax has to be rejected P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was charging Rs. 51,000/- from customers out of which receipt was issued for Rs. 25,000/- and balance was received in cash. Based on this it was found that appellants had short paid of service tax of Rs. 1,43,300/- during the period from 2002-2003 to 2006-2007. It was also found that the appellant was receiving commission from the income earned by persons doing the work of decoration and the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n paid by them and penalty imposed under Section 76 of the Finance Act, 1994 may be set aside. As regards reduction of penalty under Section 78 of the Finance Act, 1994, the amount of 25% of the service tax was paid by the appellant on 11-2-09 whereas the order in original was issued on 30-7-08. It is quite clear that the penalty has not been paid within thirty days of the issue of the order by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not occupied and therefore the delay occurred. If the appellants have not made adequate arrangement to receive the order and have not given a proper address for correspondence and consequently if there was delay, no relief can be given. In any case neither the Tribunal nor the Commissioner (Appeals) have power to condone the delay in payment which is statutory. Therefore the request for reduct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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