2013 (12) TMI 1431

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.... the department for service tax purposes under the said category. During the scrutiny of the records of the appellant, it was noticed that the appellant had not discharged service tax liability for the services rendered during October 2008 to December 2009 and on being pointed out by the department, the appellant paid service tax up to June 2009. Thereafter, he again failed to pay service tax for the period July 2009 to December 2009. The appellant also failed to submit statutory ST-3 returns from April 2008 onwards. On scrutiny of the documents submitted by the appellant, it was noticed that the appellant had received an amount of Rs. 1,69,85,142/- as consideration for the services rendered along with service tax of Rs. 18,31,086/-. Howeve....

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.... appellant submits that the appellant is only a matriculate and he was not familiar with the requirement of service tax laws. His old and ailing parents were dependent on him and he had to cater to their needs. Therefore, he found it difficult to discharge service tax liability in time and as soon as it was pointed out by the department, he discharged the tax liability along with interest thereon. It is on account of these reasons, there was a failure on the part of the appellant for timely discharge of statutory liabilities and these reasons constitute sufficient cause for waiver of penalty. 4. The learned Additional Commissioner (AR) appearing for the Revenue, on the other hand, contends that the conduct of the appellant in the instant....