2017 (2) TMI 1077

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.... Per : Devender Singh Despite notice, none has appeared for the appellants. In the previous hearings on 30.09.2016, 21.10.2016 and 25.11.2016 also nobody had appeared on behalf of the appellants. It appears that appellants are not interested in prosecuting their appeal. In that background, the matter is taken up for a decision with the help of the Ld. A.R. 2. The brief facts of the case are....

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....s Jagatjit Industries Limited but the same has not been deposited in the Govt. account. Though the appellants obtained service tax Registration on 11.01.2007 and collected service tax from its client, they failed to deposit their service tax liability and did not file respective ST-3 returns. Accordingly, show cause notice dated 24.10.2011 was issued to the appellant for demand of service tax of R....

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....m your good-self that at present financial condition of the appellant is too much bad and he is agree to deposit entire amount of service tax alongwith interest and 25% penalty on the monthly installments basis." The appellants have also reproduced the Section 80 of the Finance Act, 1994 and argued that when there is reasonable cause for non-payment of service tax, penalties are not imposable. ....