9911796707
TMI Blog2018 (6) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... re issued on the client M/s.SISCO Ltd., the value of the services rendered were not received by them. The payment of service tax was delayed due to financial hardship and later the company was amalgamated with M/s.JSW Steel Ltd. in 2007 - also, the appellant has put forward reasonable cause for failure to discharge the service tax. In view thereof, the penalty imposed u/s 78 of the Finance Act req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aran submitted that the period involved is from 11/2007 to 3/2009. There was a delay in paying the service tax for the reason that there was unrest in the appellant's organization due to strike by employees. The wages to the employees could not be paid within time. Thereafter, the unit got amalgamated and was taken over by M/s. JSW Steel Ltd. of Pottaneri. On immediately receiving the payments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x occurred due to financial hardship. The appellant has consistently put forward the plea that there was a strike going on by the employees and there was pending payment of wages, salary and other statutory payments. Though notices were issued on the client M/s.SISCO Ltd., the value of the services rendered were not received by them. The payment of service tax was delayed due to financial hardship ..... X X X X Extracts X X X X X X X X Extracts X X X X
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