TaxTMI 
TaxTMI 
TaxTMI 
2018 (10) TMI 1374
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....) 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 being pointed out, the appellants paid the tax....
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....en 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 attractpenalty under Section 76. ii) Reliance is place....
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....ch 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 delay of 32 days. Hence there appears to no malafide intention on the....
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....ve 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 department. This being so, the reason of financial crunch given by the appe....