2009 (1) TMI 206

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....the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order].- Heard both sides. 2. Considering the fact that the appellants had despatched the appeal to the Tribunal before the due date and there has been a small delay on account of time taken by the Postal Authorities, the same is condoned. The Miscellaneous Application is accordingly allowed. 3. The appellants are not contesting ....

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.... calendar month was required to be paid to the Government by the 25th of the following month. In the present case, the appellants did not receive the Service tax from their clients earlier but received the same after some delay and since they have immediately thereafter, paid the Service tax to the Government, there should be no liability to pay the interest. He also argues that since the tax was ....

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....a civil liability dependent on withholding the payment of tax from the due date till the date of payment. 7. As regards the plea that the tax amount was received from the clients later on, I find that this is also not a valid plea. There is no obligation on the part of the clients of the appellants to pay the Service tax. The obligation is cast on the appellants who are service providers. A pla....