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TMI Blog2018 (10) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice and it is their duty to discharge the service tax in time - this is not a fit case to invoke Section 80 of the Finance Act, 1994 as there has been deliberate failure on the part of the appellant in not paying service tax in time and also non-disclosure of the receipt of the amount from the recipient of the service by filing periodical ST-3 returns with the department. Considering the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction service in respect of commercial and industrial construction, (ii) supply of tangible goods, (iii) manpower recruitment and supply agency, (iv) site preparation and clearing service and (v) business auxiliary service during the relevant period. During the course of scrutiny of the records for the period April 2007 to March 2012, it was noticed that even though the appellant had rendered vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their dues by M/s. National Highway Authority of India, in time. He has submitted that arbitration proceeding was initiated by the appellant and the same is pending before the Arbitral Tribunal. He submits that the entire amount of service tax along with interest of ₹ 50,32,740/- stands paid by the appellant. He submits that since there was reasonable cause for failure to discharge the appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides. 6. The short issue involved in the present appeal is whether penalties imposed under various provisions of the Finance Act, 1994 are justified or otherwise. We find that the learned Commissioner has categorically made an observation at para 9.7 of the order that the appellant received the service tax amount from the recipient of service and it is their duty to discharge the service tax in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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