9911796707
TMI Blog2017 (8) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... vice" and "Manpower Supply and Recruitment Agency Service" and holders of Service Tax Registration. During the verification of ST-3 Returns filed by the appellant, the Department noticed that service tax of Rs. 2,34,079/- (Rupees Two Lakhs Thirty Four Thousand and Seventy Nine only) for the period from 01.04.2008 to 30.09.2008 under the category of "Management Maintenance or Repair Service" and Service Tax of Rs. 1,24,001/- (Rupees One Lakh Twenty Four Thousand and One only) under the category of "Manpower Supply or Recruitment Agency Service" was not paid. Show-cause notice dated 19.10.2009 was issued to the appellant. Vide Order-in-Original 8/2010 ST (AC) the Asst. Commissioner confirmed the demand of Service tax of Rs. 2,34,079/- (Rupees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax in time. He further submitted that the appellant had been rendering the taxable service under the category of "Management, Maintenance or Repair Service" and "Manpower Supply or Recruitment Agency Service" but failed to deposit the service tax for the period from 01.04.2008 to 30.09.2008 to the Government Account in time. He also admitted that the appellant had got the Service Tax Registration as provider of said services since 2005 and is regular service tax assessee and they had declared the taxable value in their periodical ST-3 Returns. He further submitted that the service tax could not be deposited in time due to financial problems. 4. On the other hand the learned AR defended the impugned order and submitted that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter they paid the service tax but not the entire service tax was paid before the issue of show-cause notice. Further I also find that once they have collected the service tax, then there was no justification for not paying the same to the Government. The appellants were aware of their service tax liability but they have taken the excuse of financial difficulty which is not a reasonable ground for not paying the service tax in time in view of the decisions cited supra. After considering the decisions relied upon by the learned AR, I find that there is no infirmity in the impugned order which requires interference by this Tribunal. Therefore, I uphold the impugned order by dismissing the appeal of the assessee. (Operative portion of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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