2018 (10) TMI 1374

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....Respondent : Ms. T. Usha Devi, AC (AR) ORDER PER SHRI MADHU MOHAN DAMODHAR The appellants are engaged in providing manpower supply and maintaining payrolls processing for various companies. During the course of audit, it was noticed that appellants had not paid service tax service tax of Rs. 1,05,84,653/- in the month of December 2010 collected from their customers within due date. On bei....

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..... D.S. Vipula, Ld. Advocate made oral and written submissions which can be summarized as under : i) Appellant has discharged the entire amount of service tax foro the disputed period even before the issue of SCN. Section 76 envisages payment of penalty on failure to discharge service tax. However, in the instant case thre is no such failure but only mere delay in payment which does not at....

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....2010 to December 2010, the delay ranges from 30 to 40 days for each month; that however they paid appropriate amount of interest for such delayed payment; that even in respect of December 2010 covered in the SCN, the due date for payment of SCN was on 06.01.2011, the audit was conducted on 01.02.2011 and the assessee paid entire amount of service tax of Rs. 1,05,84,653/- on 07.02.2011 after a dela....

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.... payment of service tax was purely due to financial crunch but have paid the service tax with a delay of one month and also paid the interest liability thereon. 5. We find merit in the appeal. The adjudicating authority has held that ingredients of fraud, suppression, misstatement etc. are not present on the part of the appellant against which conclusion there is no appeal filed by the departme....