TMI Blog2006 (12) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents under Section 78 of the Finance Act, 1994 has been set aside. 2. None appeared on behalf of the respondents nor there is any request for adjournment. Since the issue is on the Board for quite a long time I take up the appeal for disposal in the absence of the respondent. 3. Learned JDR submits that the Commissioner (Appeals) has erred in setting aside the penalty imposed under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of taxable service with an intent to evade service tax, the appellant in their plea stated that the amount of ₹ 21,040/- was already paid to their then consultant but the same was not deposited to the department by him. The appellants did not pay the remaining service tax to the Government in time, since their consultant to whom they have paid the amount of service tax to deposit with the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such failure. The appellant merely stated that they did not pay the remaining service tax to the Government in time, since their consultant to whom they have paid the amount of service tax to deposit with the Department has not deposited the same with the Department. Once tax has been levied, the same has to be paid in time. Therefore, the impugned Order-in-Original regarding imposition of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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