2017 (9) TMI 1321

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llant is a charitable trust registered as a service provider for mandap keeper service. During departmental audit, it appeared that the appellant had effected belated payments of service tax. Accordingly, proceedings were initiated proposing to demand service tax of Rs. 4,23,948/- along with interest and for imposition of penalty under section 76 of the Finance Act, 1994. The original authority co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sue of the order of the adjudicating authority. Learned Advocate submits that they are not disputing the tax liability. In fact, they had calculated and indicated in the returns filed by them. However, due to financial difficulties and as also for the fact that their Chartered Accountant had abruptly left employment, they were not in a position to discharge the tax dues in time. Accordingly, he pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... only proposes demand of interest on such belated payments. Learned Advocate has averred that they had paid up almost 50% of the interest liability before issue of show cause notice and the remaining well before culmination of adjudication proceedings. I also note that the appellants are a charitable organization and not in the business of business. They definitely should not be equated with a manu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X