TaxTMI 
TaxTMI 
2019 (5) TMI 148
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.... ORDER Brief facts are that the appellants are engaged in providing Man-power Recruitment and Supply Agency Service and are registered with the department. On scrutiny of records, it was noticed that they had not discharged service tax on the said services. Show-caused notice for the period 2011-12 was issued proposing to recover the service tax along with interest and also imposing penalties....
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....de. She furnished statements showing that Rs. 95,90,656/- has been recovered by the department from various service recipients of the appellant. Only because the service recipients failed to make payment including the service tax to the appellants for the services provided, the appellants were put to dire financial constraints and could not discharge the service tax. Further, the payments/consider....
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....t and recover the amount. 4. The learned Authorised Representative for the Revenue Shri L. Nandakumar, AC (AR) supported the findings in the impugned order. He submitted that the appellants have failed to discharge the service tax liability for which the penalties have been imposed. The service tax has to be deposited with the Government on prescribed dates. The appellants have not paid-up the ....
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....5,90,656/- has been recovered from the recipients of service by the department. In fact, this is reflected in the show-cause notice para 9, wherein, it is stated that the said amounts was collected from the service recipients. This proves that the appellant could not discharge the service tax liability as the payments were not received from their customers. I hold that the appellant has given reas....