2013 (10) TMI 1273

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....perintendent (AR) JUDGEMENT 1. The appellant was providing the service of consulting engineer. He was registered under the Service Tax Rules for payment of service tax during the period 2000 to Apr 2005 and was paying service tax during the said period. However, for the period May 05 to Sept 09, the appellant collected service tax from his clients but did not pay service tax to the exchequer....

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....oner (Appeals), appellant has filed this appeal before the Tribunal. 2. Ld. counsel for the appellant submits that he is not contesting the tax liability and interest thereon. He is contesting the penalty imposed. He submits that non-payment of tax occurred due to the fact that appellant was a proprietorship concern and he did not have enough secretarial assistance during the period and he was ....

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....ice tax laws and there was lack of secretarial assistance and he was facing financial crisis. He submits that there is absolutely no case for showing any leniency in the matter of penalties imposed. Ld. AR also submits that appellant paid the service tax amount only after investigation was started and statements were recorded by the investigating officers. 4. I have considered the submissions o....