2009 (4) TMI 139

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..... lay, the appellant also had to pay a huge amount of interest. It is also seen that the appellant’s company is run by a retired defence officer. – penalty waived
M.V. RAVINDRAN, JUDICIAL MEMBER and T.K. JAYARAMAN, TECHNICAL MEMBER Jayashankar for the Appellant. Ms. Sudha Koka for the Respondent. ORDER T.K. Jayaraman, Technical Member.- This appeal has been filed against the Order-in-Appeal No. 54/2007-Service Tax, dated 30-10-2007, passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin. 2. Heard both the sides in the matter. 3. The appellants are engaged in providing 'security agency service' for the period from 1-4-2005 to 30-9-2005. The appellants paid service tax of Rs. 5,21,468. On scrutiny of the .....

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..... charged by the appellants towards the value of taxable services provided. The appellant's company has promptly paid the service tax due as soon as the payments were received. The appellants had paid the service tax which appears in the following manner:— Period Value of taxable service remitted Service tax payable (incl. Edu. Cess) Due date of payment S. T. paid Date of payment April 2005 1413364 144165 5-5-2005 144157 25-11-2005 May 2005 1283051 130871 5-5-2005 130582 2-12-2005 June 2005 1102748 112480 5-7-2006 112474 2-12-2005 July 2005 1316172 134250 5-8-2005 134256 23-12-2005 Aug.2005 1042028 106287 5-9-2005 106284 25-1-2006 Sep.2005 950784 96980 5-10-2005 96973 23-2-2006 Total 7108167 725033 .....

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..... ne through the records of the case carefully. It is seen that the appellants provided security services to M/s. BSNL. They have shown the sole reason behind the delay in payment of service tax has been the extraordinary delay in payment of their security bills by M/s. BSNL, Ernakulam. It is seen that M/s. BSNL had withheld the payment from 2½ to 3½ months, over a sustained period of 4½ years. On account of BSNL's delay, the appellant also had to pay a huge amount of interest. It is also seen that the appellant's company is run by a retired defence officer. Taking into account all these facts and circumstances, we are of the considered view that the penalty could have been waived in exercise of powers conferred under section 80 of the Financ .....

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