9911796707
TMI Blog2013 (12) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the said category. During the scrutiny of the records of the appellant, it was noticed that the appellant had not discharged service tax liability for the services rendered during October 2008 to December 2009 and on being pointed out by the department, the appellant paid service tax up to June 2009. Thereafter, he again failed to pay service tax for the period July 2009 to December 2009. The appellant also failed to submit statutory ST-3 returns from April 2008 onwards. On scrutiny of the documents submitted by the appellant, it was noticed that the appellant had received an amount of Rs. 1,69,85,142/- as consideration for the services rendered along with service tax of Rs. 18,31,086/-. However, he has not discharged the service tax l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a matriculate and he was not familiar with the requirement of service tax laws. His old and ailing parents were dependent on him and he had to cater to their needs. Therefore, he found it difficult to discharge service tax liability in time and as soon as it was pointed out by the department, he discharged the tax liability along with interest thereon. It is on account of these reasons, there was a failure on the part of the appellant for timely discharge of statutory liabilities and these reasons constitute sufficient cause for waiver of penalty. 4. The learned Additional Commissioner (AR) appearing for the Revenue, on the other hand, contends that the conduct of the appellant in the instant case does not justify waiver of any penalty. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 collect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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