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TMI Blog2018 (11) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice have to be given the salaries within due time. If the service receivers delay the payment, it would cause much hardship to the service provider as they have to make the statutory payments such EPF, ESI etc. to the Government - the appellant has put forward reasonable cause for not paying the service tax within due time and is a fit case for invoking Section 80 of the Finance Act for setting aside the penalties. The impugned order is modified to the extent of setting aside the penalties imposed under sections 76 as well as 78 in these appeals - appeal allowed in part. - Appeal Nos. ST/300 & 301/2012 - Final Order Nos. 42768-42769/2018 - Dated:- 23-10-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no allegation of any unaccounted transactions in the show cause notice. Though the appellant did not file the returns for April 2005 to September 2009, it was only because the appellant was under the impression that without paying the full liability of service tax amount, they cannot file the returns. The case is only of belated payments and there was no intention to evade payment of service tax. He argued that the appellant is a proprietary concern of which Smt. Revathi is the Proprietrix. Her husband was supporting her business and they had very low knowledge and understanding of the laws. There was much belated payment from the service receivers and the appellant could barely mange to meet the payment of salary and other expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty under section 78 of the Finance Act, 1994. The ld. consultant has furnished documents to argue that there was only delay in payment of service tax and there was no act of suppression of facts with intention to evade payment of service tax. On perusal of the documents such as the list of sundry debtors etc., it is seen that there was huge amount pending as receivables. So also they had to meet expenses for salary, accident compensation of employees provided under manpower supply service. The department does not have a case that any of the transactions were unaccounted or that they had been indulging in a parallel accounting. It is commonly understood that the employees supplied through manpower supply service have to be given the salar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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