9911796707
TMI Blog2013 (10) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant was providing the service of consulting engineer. He was registered under the Service Tax Rules for payment of service tax during the period 2000 to Apr 2005 and was paying service tax during the said period. However, for the period May 05 to Sept 09, the appellant collected service tax from his clients but did not pay service tax to the exchequer and did not file ST-3 Returns. The mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal before the Tribunal. 2. Ld. counsel for the appellant submits that he is not contesting the tax liability and interest thereon. He is contesting the penalty imposed. He submits that non-payment of tax occurred due to the fact that appellant was a proprietorship concern and he did not have enough secretarial assistance during the period and he was also facing financial crisis and that is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial assistance and he was facing financial crisis. He submits that there is absolutely no case for showing any leniency in the matter of penalties imposed. Ld. AR also submits that appellant paid the service tax amount only after investigation was started and statements were recorded by the investigating officers. 4. I have considered the submissions on both sides. I find that this is a case wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l.) wherein the court considered it proper to extend the benefit of paying 25% of tax demand as penalty under section 78 in similar circumstances. So I order that if the appellant pays 25% of the tax demand as penalty within 30 days of receipt of this order that shall be in full discharge of penalty and if the appellant fails to do so, full amount of penalty imposed by the lower authorities will h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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