TMI Blog2017 (4) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, there is a case for granting partial reduction of the penalty amount. Accordingly, the penalty amount is reduced to ₹ 6,00,000/- - appeal disposed off - decided partly in favor of appellant. - ST/42481/2016 - 40609/2017 - Dated:- 7-4-2017 - Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Karthikeyan, Advocate For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent ORDER The facts of the case are that appellants were doing job work of cutting steel coils and steel rods for their clients. It appeared to the department that appellants had not paid service tax liability for the period June 2009 to September 2011, although they had collected service tax from their clients. Hence show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g their tax liability, in spite of collecting the same from their clients. He further points out that, in the present case, it cannot be termed even as 'belated payment' since the tax liability was discharged only after being pointed out by audit. He further points out that, lower appellate authority has gone into all aspects in the matter, including the fact of the appellant being a sick company. He finally argues that on earlier occasions, penalty was waived on this score, however, appellant cannot take the plea of sickness continuously. Ld. A.R submits that interest liability in this case has also not been discharged. 5. In response, Ld. Advocate submits that there was no intention to evade in this case. It is true that liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Act, 1994 was set aside. It is noted that said decision has also been affirmed by the Hon'ble High Court of Madras as reported in 2014 (33) STR J220 (Mad.). While there is definitely sympathy towards sickness of the appellant-company and the difficulties faced by them due to paucity of financial resources, at the same time, interest of the exchequer should also be borne in mind. The department and its officers and even Tribunal on previous occasions have been extremely considerate of the plight of the appellant and have found the difficulties faced by them as sufficient cause for not being able to discharge their tax liabilities, hence penalties imposed on them had been waived. Nonetheless, there has to be some point where su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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