2015 (10) TMI 228

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....ion 78. 2.  The facts of the case are that the respondent is rendering services under the category of Air Travel Agency Services. The respondent filed ST-3 returns for the period ending September, 2003 on 27/10/2003 and not filed ST-3 return for the period ending March, 2004. The respondent were issued a show cause notice dated 30/07/2004 for non-payment of service tax for the period April 2003 to March, 2004. Subsequently, an addendum to the show cause notice was issued on 23/03/2006. The said show cause notice was adjudicated vide Order-in-Original dated 28/09/2006 wherein an amount of Rs. 3,29,059/-; Rs. 2,72,445/- and Rs. 5,53,511/- were confirmed along with interest. The adjudicating authority also imposed penalties under Secti....

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....5. I have carefully gone through the records of the case and the submissions made in the grounds of appeal. The appellants do not dispute the service tax liability of Rs. 11,55,015/-. However, they have stated in the grounds of appeal that the payment on account of Service tax could not be made due to financial difficulties and that various constraints prevented them from discharging the service tax liability even though they had a bonafide genuine intention to clear the same and that they have paid the service tax whenever possible. Thus they had cleared the tax liability to the extent of Rs. 7,06,791/-. There is no dispute that the appellants have not only failed to file the ST-3 returns in time but after filing the service tax return hav....