2018 (11) TMI 1464

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....ppellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in manpower supply service. During the course of audit of accounts, it was noticed that the appellant had short-paid service tax for the period July 2008 to September 2009 and also noticed that it had paid service tax belatedly for the period from April 2006 to June 200....

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.... been imposed. The appellant was providing manpower supply service and during the relevant period was under much financial constraints. All the transactions were billed and accounted for in the income tax returns and there is no allegation of any unaccounted transactions in the show cause notice. Though the appellant did not file the returns for April 2005 to September 2009, it was only because th....

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.... which shows outstanding amount of Rs. 44,06,360/- and also sundry debtors list as on 31.3.2010 for an amount of Rs. 56,62,005/-. They had also to pay medical expenses and compensations to personnel deployed for manpower supply. The appellant had produced all these documents which were not considered by the adjudicating authority. Further, the TDS deducted was pending refund and the appellant rece....

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....2012, the adjudicating authority has imposed penalty under section 78 of the Finance Act, 1994. The ld. consultant has furnished documents to argue that there was only delay in payment of service tax and there was no act of suppression of facts with intention to evade payment of service tax. On perusal of the documents such as the list of sundry debtors etc., it is seen that there was huge amount ....