2013 (3) TMI 567

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ition. 2.1. The appellant-assessee is registered with Central Excise department for providing "Business Auxiliary Services". It is not in dispute that the appellants have consistently delayed payment of service tax for several months continuously from April 2008 to November 2009 (Except for June 2009 and October 2009). The delay in payment, in number of days, ranges from a minimum of 38 days to a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the decision of the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise & Service Tax, Bangalore vs. Adeco Flexione Workforce Solutions Ltd. and in the case of Commissioner of Service Tax, Bangalore vs. Master Kleen [2012 (25) S.T.R. 439 (Kar.)]. 3.2. The learned advocate further submits that since there was delay in payment due to financial hardships, pre-deposit order....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly held that in respect of delayed payment of service tax, penalty under Section 76 is warranted. 5. I have considered the submissions by both sides and perused the records. I find that there has been considerable delay consistently for about 21 months and this cannot be condoned. Prima facie, Section 76 is attracted. However, I take into account the plea of financial hardships made by the learne....