2006 (12) TMI 482

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.... against the Order-in-Appeal dated 28.1.2005 vide which penalty imposed on the respondents under Section 78 of the Finance Act, 1994 has been set aside. 2. None appeared on behalf of the respondents nor there is any request for adjournment. Since the issue is on the Board for quite a long time I take up the appeal for disposal in the absence of the respondent. 3. Learned JDR submits that the....

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....on of penalty under Section 78 of Finance Act, 1994 for suppressing the value of taxable service with an intent to evade service tax, the appellant in their plea stated that the amount of Rs. 21,040/- was already paid to their then consultant but the same was not deposited to the department by him. The appellants did not pay the remaining service tax to the Government in time, since their consulta....

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....xable service was not intentional and that there was reasonable cause for such failure. The appellant merely stated that they did not pay the remaining service tax to the Government in time, since their consultant to whom they have paid the amount of service tax to deposit with the Department has not deposited the same with the Department. Once tax has been levied, the same has to be paid in time.....