9911796707
TMI Blog2018 (5) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... of their records, by the Departmental Internal Audit Party, it was observed that the appellant had failed to pay the service tax for the period from 2008-09 to June 2009. On pointing out, the appellant paid the service tax, but failed to pay the interest for the delayed payment. Department issued a show-cause notice demanding of interest for delayed payment and also imposition of penalty under the provisions of the Finance Act, 1994. The adjudicating authority confirmed and appropriated the interest which was paid after the issuance of SCN and also imposed penalty under the provisions of Section 76 and Section 77 of the Finance Act, 1994. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (A) for waiver of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (21) STR 364 (Kar.) Tulip Star vs. CST: 2017 (48) STR 133 (Tri.-Mum.) Mount Housing & Infrastructure Ltd. vs. CCE: 2014 (35) STR 389 (Tri.-Chennai) 5. On the other hand, the learned AR defended the impugned order and submitted that in the present case the service tax was collected from the customer but the same was not deposited in the Government Treasury for fairly a long period of time i.e. from 2008-09 to June 2009. He further submitted that the appellant is not entitled to the benefit of Section 80 because he has not paid the tax after being collected from the customers, which shows that there was suppression on the part of the appellant to evade the payment of duty. In support of his submission, he relied upon the following decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, I find that the Tribunal in the case of Triton Communication Pvt. Ltd. reported in 2007 (6) STR 58 has held that financial crisis is not a reasonable cause for failure to pay tax. Further, the Tribunal in the case of Rovion Tourists Promotions vide Final Order No. 21291 - 21293/2017 dated 25.7.2017 has held as under: "5. On a careful consideration of the submissions made, I find from the records that the appellant had failed to declare the correct taxability in the ST-3 return, suppressed the value of taxable services and also did not deposit tax collected from their customers into Government Treasury. In the case in hand, if the Department had not conducted the detailed investigation, the entire non-payment of tax would have g ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
