TMI Blog2017 (2) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... ly pointed out by the Ld. AR, there are no provisions in the Finance Act, 1994 for such a facility - The appellants have also not pointed out any legal provisions allowing payment on monthly installment basis. As for Section 80 of the FA, 1994, the appellants have not given reasonable cause in their pleading and simply reproduced Section 80. In the absence of a reasonable cause, the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Service . The appellants has undertaken various types of construction work like construction of Boundary wall, weigh Bridge, Storage Godown, RCC Columns, Boiler Assembly, Trenchses, Lanscaping, Swimming Pool, Cooling Towers, Reinforcement etc for M/s Jagatjit Industries Ltd., Jallandhar. Further as per the details supplied by the appellants to the jurisdictional range officer, they had received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation alongwith interest under Section 75 of the Act and imposition of penalties under Section 76, 77 and 78 of the Act. The adjudicating authority confirmed the demand of service tax amounting to ₹ 4,43,271/- under Section 73(1) of the Act alongwith interest and imposed penalties under 76 and 77 of the Act. Aggrieved by the order of adjudicating authority, the appellants filed an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax, interest and penalty on monthly installment basis. He also argued that the appellants have not given any ground for applying Section 80 in their case. 5. After hearing the Ld. A.R. and examining the records, I find that the appellants have not challenged the demand, interest and penalty. The only ground given is that due to poor financial condition, they should be allowed to pay on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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