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2018 (8) TMI 105 - CESTAT BANGALOREPenalty u/s 76 of FA - default in payment of service tax within the stipulated time i.e., by 5th of every month immediately following the calendar month in which the service is provided - Rule 6(1) of Service Tax Rule, 1994 read with Section 68 of the Act. Held that:- In the present case the appellant has collected the service tax but has not deposited the same in the Government Treasury and when the show-cause notice was issued for the default, thereafter, the assessee paid the service tax along with interest - further, the only ground raised by the appellant for seeking waiver of penalty under Section 80 is that they had financial difficulties on account of which they could not pay the service tax in time but this is not a sufficient ground because they have collected the service tax from their customers. In the past also, the appellant has committed default in payment of service tax in time. No doubt the appellant had some difficulties on the financial front but that cannot be the reason for non-payment of tax once they have collected from the customers - The Tribunal in the case of Triton Communications Pvt. Ltd. [2005 (7) TMI 595 - CESTAT, MUMBAI], has held that financial crisis is not a reasonable cause for failure to pay tax. Appeal dismissed - decided against appellant.
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