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TMI Blog2017 (6) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appeal is directed against the impugned order dated 29.3.2013 passed by the Commissioner (A) wherein the Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellant is registered with the service tax department under the category of Outdoor Catering Services since June 2005 and are dischargi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... another letter dated 15.12.2008 from Deputy Commissioner of Service Tax asking the appellant to pay service tax with interest but when the appellant failed to pay the amount in time, the show-cause notice dated 9.6.2009 was issued by the Joint Commissioner demanding the service tax along with the interest and penalty. After following the due process of law, the Additional Commissioner vide Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own efforts and the service tax was not collected from their customers M/s. Wipro Sales and M/s. BTC. For this, he has attached declaration with the appeal also. He further submitted that due to financial difficulties, he could not pay the service tax in time as he could not collect the amount from his customers. He further submitted that there was no intention to evade the payment of service tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount as penalty in terms of Section 78 of the Act and hence, the maximum penalty that could have been imposed would be Rs. 2,39,243/-. For this submission, he relied upon the following decisions: i. Desert Inn Ltd. vs. CCE: 2011 (23) STR 254 ii. K. P. Pouches (P) Ltd. vs. UOI: 2008 (228) ELT 31 iii. Gopal Singh Chundawat vs. CCE: 2012 (25) STR 86 iv. Sonam Clock Pvt. Ltd. vs. CCE: 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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