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TMI Blog2018 (5) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed - decided against appellant. - ST/2668/2011 - Final Order No. 20577 / 2018 - Dated:- 16-4-2018 - Shri S. S. Garg, Judicial Member Mr. M. S. Nagaraja, Advocate For the Appellant Mr. Mathrupsharan, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 14.6.2011 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are a registered service provider under the category of Security Agency Service . During course of the Audit of their records, by the Departmental Internal Audit Party, it was observed that the appellant had failed to pay the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... widow. He further submitted that there were justified reasons for not paying service tax due to the prolonged illness and untimely death of the Proprietor causing financial constraint but the service tax was deposited before the issue of show-cause notice and the interest was deposited before adjudication and the same was appropriated. He further submitted that appellant be given the waiver of penalties in terms of Section 80 of the Finance Act. In support of his submission, he relied upon the following decisions: CST vs. Lawson Travel Tours (I) Pvt. Ltd.: 2015 (38) STR 227 (Mad.) CCE vs. Tiger Service Bureau: 2011 (21) STR 364 (Kar.) Tulip Star vs. CST: 2017 (48) STR 133 (Tri.-Mum.) Mount Housing Infrastructure Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of both the parties and perusal of the material on record and the various decisions relied upon by both the parties, I find that, in the present case, the assessee has collected the service tax but has not deposited the same in the Government Treasury for fairly a long period of time and on being pointed out by the Department, the appellant discharged the service tax and interest was paid after the issue of show-cause notice but before adjudication. The ground raised by the appellant that they had financial difficulties, on account of which the appellant could not pay the service tax, is not a valid ground as they have collected the service tax from their customers. Further, I find that the Tribunal in the case of Triton Communication ..... X X X X Extracts X X X X X X X X Extracts X X X X
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