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2009 (4) TMI 139 - AT - Service TaxPenalty – Waiver – held that - It is seen that the appellants provided security services to M/s. BSNL. They have shown the sole reason behind the delay in payment of service tax has been the extraordinary delay in payment of their security bills by M/s. BSNL, Ernakulam. It is seen that M/s. BSNL had withheld the payment from 2˝ to 3˝ months, over a sustained period of 4˝ years. On account of BSNL’s delay, the appellant also had to pay a huge amount of interest. It is also seen that the appellant’s company is run by a retired defence officer. – penalty waived
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