TMI Blog2009 (4) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... run by a retired defence officer. – penalty waived - ST/45 OF 2008 - 413 OF 2009 - Dated:- 21-4-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER and T.K. JAYARAMAN, TECHNICAL MEMBER Jayashankar for the Appellant. Ms. Sudha Koka for the Respondent. ORDER T.K. Jayaraman, Technical Member.- This appeal has been filed against the Order-in-Appeal No. 54/2007-Service Tax, dated 30-10-2007, passed by the Commissioner of Central Excise, Customs Service Tax (Appeals), Cochin. 2. Heard both the sides in the matter. 3. The appellants are engaged in providing 'security agency service' for the period from 1-4-2005 to 30-9-2005. The appellants paid service tax of Rs. 5,21,468. On scrutiny of the service tax return, it was found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of taxable services provided. The appellant's company has promptly paid the service tax due as soon as the payments were received. The appellants had paid the service tax which appears in the following manner:— Period Value of taxable service remitted Service tax payable (incl. Edu. Cess) Due date of payment S. T. paid Date of payment April 2005 1413364 144165 5-5-2005 144157 25-11-2005 May 2005 1283051 130871 5-5-2005 130582 2-12-2005 June 2005 1102748 112480 5-7-2006 112474 2-12-2005 July 2005 1316172 134250 5-8-2005 134256 23- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extracting a huge exorbitant amount as penalty for any contravention solely occasioned by such delay in disbursing payments. It was stated that the appellant's company was promoted by a retired defence officer. 4. The learned SDR reiterated the impugned order. 5. We have gone through the records of the case carefully. It is seen that the appellants provided security services to M/s. BSNL. They have shown the sole reason behind the delay in payment of service tax has been the extraordinary delay in payment of their security bills by M/s. BSNL, Ernakulam. It is seen that M/s. BSNL had withheld the payment from 2½ to 3½ months, over a sustained period of 4½ years. On account of BSNL's delay, the appellant also had to pay a huge amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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