2008 (2) TMI 296

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....By letter dated 30-1-2008, the appellant requested to decide the case on merits in their absence on the basis of the submission. 2. Heard the ld. DR on behalf of the revenue and perused the records. The appellants are providing the services under the category of 'Consulting Engineer Service'. They obtained registration in the year 1997. During the period 1-4-2005 to 30-9-2005, the appellant fai....

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.... was part-time employee and had been entrusted the work of service tax deposit and filing the returns of Service Tax, who had withdrawn the total amount of Service Tax and interest thereon of Rs. 13,855 on 2-10-2005 for deposit in the Bank. So, they presumed and had bona fide belief that the Service Tax amount had been deposited by the Accountant in time. It was stated that the Accountant had left....