2017 (1) TMI 94

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..... rd to liability for payment of service tax and interest. The only contention put forward is that the default in paying tax occurred because there was a delay in reconciliation of the amounts received for the service of cargo handling and GTA service, as the GTA services were discharged under the reverse charge mechanism. This is not a reasonable ground to invoke Section 80 of the Finance Act for s .....

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..... 009, April-September 2009 and October, 2009 to March 2010. The appellant failed to discharge the service tax liability for the respective periods on the due dates and the show-cause notices were issued alleging the default and proposing to demand interest and imposition of penalties. After due process of law, the original authority confirmed the demands and appropriated the amounts paid by the a .....

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..... rward by the appellant was considered by the Commissioner(Appeals) in para 7 9 of the impugned orders and has held that there is no reasonable cause for invoking Section 80 of the Finance Act. 5. I have heard both sides. At the outset, it has to be stated there is absolutely no defence put forward by the appellant in regard to liability for payment of service tax and interest. The only con .....

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