2018 (7) TMI 1219

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....Hon'ble Ms. Sulekha Beevi, C.S., Member (Judicial) And Hon'ble Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Karthikeyan, Advocate For the Appellant Shri A. Cletus, ADC (AR) For the Respondent ORDER Per Bench The appellants are engaged in providing service under "Erection, Commissioning or Installation Services". During the course of audit, it was found that during the perio....

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.... same. Hence this appeal. 2. On behalf of the appellant, Ld. Counsel Shri M. Karthikeyan submitted that non-payment of service tax was only due to financial hardship and there was no intention to evade payment of tax. It is stated in the grounds of appeal that during the impugned period, there was global recession and the business all over the world was getting into a slump. Appellant's busines....

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....lity along with interest before passing of the OIO dt. 13.3.2009. Apart from the allegation that appellant has suppressed facts, there is no evidence to establish that appellant suppressed facts with intention to evade payment of tax. There was only delay in payment and the appellant has given reasonable cause for the delay in discharging service tax; that Section 80 would be applicable and the pe....

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....ion in Vista Infotech Vs CST Bangalore - 2010 (17) STR 343 (Tri.-Bang.) and argued that penalty is unwarranted when there is mere delay in payment of service tax. The facts put forward before us as well as the records would show that other than delay in payment of service tax, there is no evidence to show that appellant has suppressed facts with intention to evade payment of tax. The figures requi....