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TMI Blog2015 (7) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative Per: H.K. Thakur These appeals have been filed by the Appellant with respect to OIA No. AHM-SVTAX-000-APP-336-337-13-14, dt.31.01.2014. 2. Shri Vipul Khandhar, learned Chartered Accountant appearing on behalf of the Appellant argued that the Appellant is engaged in providing Cleaning services as defined under Section 65(24)(b) of Finance Act, 1994 to various clients. That an enquiry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sting the Service Tax liability alongwith interest but are claiming waiver of penalty under Section 80 of Finance Act, 1994 as there was financial hardship. He also produced certain letters issued by Income Tax Department indicating that payments from their clients were directly taken by the Income Tax Department as they were not able to pay the income tax dues. 3. Shri T.K. Sikdar, learned Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. However, it is further observed that the entire amount alongwith interest was paid by the Appellant before filing of these appeals. Appellant is only contesting waiver of penalty under Section 76 & 77 of Finance Act, 1994 on the ground that there was financial hardship due to huge past liabilities paid by the Appellant. As per Para 4 of the show cause notice dt.16.10.2012, no penalty was prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly to the clients of the Appellant that amounts due to M/s Aqua Master Clean should be directly paid to the Income Tax Department. Though these letters were issued after the period involved in these demands, but it gives an indication that there was a financial hardship on the part of the Appellant for not discharging the duty liability for the year 2010-2011 to 2011-2012 in time. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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