2018 (8) TMI 105

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....ault in payment of service tax within the stipulated time i.e., by 5th of every month immediately following the calendar month in which the service is provided as per Rule 6(1) of Service Tax Rule, 1994 read with Section 68 of the Act. Since the issue involved in all the three appeals is identical; therefore, all the three appeals are being disposed of by this common order. The details of all the three appeals are given herein below: Appeal Nos. E/58/2009 E/59/2009 E/60/2009 Period of Dispute October 2008 August 2008 September 2008 Date of Show-cause notice 14.11.2008 17.9.2008 21.10.2008 Period 17/11 to 05/12 25/9 to 30/10 15/10 to 14/11 Order-in-Original 004/2009-Commr.LTU dated 13/01/....

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.... records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the facts in the proper perspective. He further submitted that there was delay in the payment of service tax but the delay occurred on account of the fact that there was a delay in receiving the amount from the clients. He further submitted that the appellant was facing financial difficulties and has to pay the salaries to their employees first. He further submitted that there is no intention to evade as the appellant is a LTU unit and has been paying huge service tax to the Government and default happened only because of the financial difficulties and thereafter, on issue of show-cau....

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....we find that the only ground raised by the appellant for seeking waiver of penalty under Section 80 is that they had financial difficulties on account of which they could not pay the service tax in time but this is not a sufficient ground because they have collected the service tax from their customers. Further, we find that the Tribunal in the case of Triton Communications Pvt. Ltd. reported in 2007 (6) STR 58, the Tribunal has held that financial crisis is not a reasonable cause for failure to pay tax. Further, the Tribunal in the case of Rovion Tourists Promotions vide Final Order No.21291 - 21293/2017 dated 25.7.2017 has held as under: "5. On a careful consideration of the submissions made, I find from the records that the appe....