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    <title>Penalty Confirmed for Appellants Who Failed to Pay Service Tax Due to Financial Difficulties; Justification Deemed Unreasonable.</title>
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    <description>Levy of penalty - Tax collected but not paid - The appellants were aware of their service tax liability but they have taken the excuse of financial difficulty which is not a reasonable ground for not paying the service tax - penalty confirmed.</description>
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      <description>Levy of penalty - Tax collected but not paid - The appellants were aware of their service tax liability but they have taken the excuse of financial difficulty which is not a reasonable ground for not paying the service tax - penalty confirmed.</description>
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