TMI Blog2013 (12) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ST/658/2012 - - - Dated:- 10-7-2013 - P R Chandrasekharan And A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o impose penalties. The notice was adjudicated by the jurisdictional Additional Commissioner who confirmed the demand. He also appropriated the service tax amount of Rs. 18,31,086/- and interest of Rs. 1,60,058/- already paid by the appellant and ordered recovery of balance interest under Section 75 of the said Finance Act. He also imposed a penalty of Rs. 2,000/- under Section 70 and penalty of equivalent amount under Section 78 of the Finance Act, 1994. The appellant also discharged 25% penalty imposed under Section 78 within one month from the date of receipt of the adjudication order. 2.1 The appellant thereafter filed an appeal before the lower appellate authority contesting only the penalty imposed under Section 78 of the Finance Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the customers, the question of any financial difficulty in payment of service tax would not arise at all. He also points out that the failure on the part of the appellant is not once but several times. Whenever the department pointed out the failure on the part of the appellant to discharge service tax liability, he used to discharge the same. The appellant also did not file the statutory ST-3 returns. Under the service tax laws, it is the obligation cast upon the assessee to assess the service tax liability on his own and discharge the liability and file the returns within the statutory periods. If these statutory requirements are violated not once, but several times, it cannot be contended that the appellant committed a bona fide mistak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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