TMI Blog2018 (12) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... tax from the lessee/tenant but did not deposit the same in the Government exchequer and kept it with themselves. Further, the appellant have not filed the requisite returns in time, therefore, the department could not ascertain the tax liability of the appellant. Further, the appellant have not complied with the order of the adjudicating authority in toto and has paid only the tax and the 25% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of renting of immovable property service. A preventive case was booked on the appellant, it was observed that they have rented out their plant premises to M/s. Capital Control India on monthly rental basis and are collecting rent amount but they did not pay service tax on the said rent collected and also not filed ST-3 returns. Thereafter, a show-cause notice dated 3.7.2015 was issued to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the appellant have paid the entire tax and also paid late fee for the delay of payment of tax because the appellants were passing through financial crunch. He further submitted that there was no intention on the part of the appellant to evade the payment of tax as the appellant have shown the tax liability in their balance sheet. He also submitted that appellants have paid the entire tax an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he interest within 30 days from the date of adjudication. 6. After considering the submissions of both the parties and perusal of the material on record, I find that it is a fact that the appellant had recovered the service tax from the lessee/tenant but did not deposit the same in the Government exchequer and kept it with themselves. Further, I find that the appellant have not filed the requis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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