TaxTMI 
TaxTMI 
2018 (7) TMI 1219
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 period 2007-08, the appellants had realized labo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 business also suffered serious loss. Few payments re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 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 penalty ought to have been waived by the author....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) 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 required for quantification of the demand of service t....