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2013 (12) TMI 1431 - AT - Service TaxPenalty u/s 78 - Waiver of penalty u/s 80 - Repeated failure to discharge service tax liability - Appellant also failed to submit statutory ST-3 returns from April 2008 onwards - Held that:- appellant had collected service tax from the customers but failed to remit the same to the exchequer. The failure on the part of the appellant to discharge the tax liability has taken place several times during the impugned period. Every time the department pointed out the mistake, the appellant used to make good the short-payment in service tax along with interest. It is also a fact that the appellant did not file ST-3 returns within the statutory period prescribed. The argument of financial difficulty raised by the appellant is bereft of any logic. If service tax amount has been collected from the customer, the appellant cannot plead financial difficulty in remitting the same to the exchequer. The argument that the appellant is only a matriculate is also not sufficient reason for non-compliance with the statutory provisions. From the records of the case, it is evident that the appellant was aware of the legal procedures and requirement. The appellant collected the service tax from the customers but failed to remit the same to the exchequer - Therefore, penalty is justified - Decided against assessee.
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