TMI Blog2018 (6) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... ow have concurrently found as fact, against the Assessee that the Appellant did not pay the service tax in time even though such service tax was collected from the service recipient. Appeal dismissed as without merit - If the Appellant-Assessee feels that any mistake apparent has occurred at the hands of the learned Tribunal by not considering the documents produced by it, it is open to the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 069/- imposed by the Assessing Authority under Section 78 of the Finance Act, 1994 was upheld by the learned Tribunal. 2. The reasons assigned by the Tribunal in the impugned order is quoted below for ready reference: 6. After considering the submissions of both the parties and perusal of the material on record, I find that the Commissioner (Appeals) has considered all the submissions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal has held that financial crisis is not a reasonable cause for non-payment of service tax especially when the same is collected from the service recipient. Further I find that the decisions relied upon by the counsel for the appellant is not applicable in the facts and circumstances of the case because those decisions do not pertain to the case where the service tax is collected and not paid. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant did not pay the service tax in time even though such service tax was collected from the service recipient. Submission of the Appellant as noticed by the Commissioner [Appeals] in paragraph-4 of his order also indicates that the Assessee did not pay service tax collected in respect of service recipient Mangalore Refinery Petrochemicals Limited because of financial difficulty which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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