2017 (1) TMI 306

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... (AR)for Respondent ORDER This appeal has been filed by M/s Malhar Multy Services against an order confirming Service Tax liability along with interest and imposing penalty equivalent to duty under Section 78 of the Finance Act, 1994. The appellants were engaged in providing services under the categories of 'Manpower recruitment & supply agency service', 'cleaning services', 'Security Agenc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng ST-3 returns though there was delay on account of severe working capital crunch. He argued that there was delay in filing ST-3 returns due to attrition of the staff concerned filing with ST-3 returns. Learned Counsel further argued that there was delay in payment of Service Tax as they were in tremendous financial pressure due to deceleration in debtors' turnover coupled with subsisting liabili....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a Textile Processors - 2008 (231) ELT 3 (SC). He pointed out that the Hon'ble Supreme Court, in the said case, has opined that no mens rea is necessary to impose penalty. He argued that in the instant case the appellant have collected the Service Tax from their client and still failed to pay the tax and, therefore, they have clearly violated the rules. He argued that the appellant had not depo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 77. It is seen that the impugned order appropriates only Rs. 58,68,919/- while it should have been appropriated the entire amount of Rs. 1,34,13,831/- paid by the appellant. 4.2  The appellant had given the Service Tax challan details. From the said challan details, it appears that there is no regular payment of Service Tax by the appellants. The appellants have not placed before us a....