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2015 (12) TMI 1571 - AT - Service TaxSeeking setting aside the penalties imposed - non-discharge of service tax liability in time due to financial crises and ill health of the husband of the Proprietor - discharged the entire service tax liability and interest thereof before the issuance of show cause notice - Held that:- it is found that the appellant has not discharged the entire interest liability which is fastened on them due to non discharge of service tax liability. There is no dispute that the appellant is liable to discharge the service tax liability under the category of Manpower Recruitment or Supply Agency Services. We also find that the appellant had charged and collected the service tax from their clients but did not deposit the same into the Government treasury. Also there is no evidence submitted regarding many clients of the assessee did not pay them the amount as billed. Therefore, we have to hold that the appellant having charged and collected the service tax liability and not deposited in the Government treasury and having also not to discharge the interest liability, the impugned order is correct and appellant is not eligible for the relief under Section 80 of the Finance Act, 1994. - Decided against the assessee
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