TMI Blog2008 (9) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... was pointed out, the service tax was paid and the reason given for delayed payment was financial difficulty - no evidence has been put forth to prove financial difficulty – stay not granted completely - ST/67/2008 - S/902/2008-WZB/AHD - Dated:- 1-9-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri M.A. Patel, Consultant, for the Appellant. Shri S.R. Prasad, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value has not been extended to them. On being queried by the Bench as to why, the Managing Director informed the officers that they had not received the payment, the learned Consultant submits that the Managing Director was not aware of the receipt of the amount. He also submits that the appellant was a registered firm and the payment of service tax was for transport services and this was the only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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