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2014 (6) TMI 800 - AT - Service TaxWaiver of penalty invoking section 80 - courier service - delayed payment of service tax with interest - Held that:- The very fact that the matter went right up to the Supreme Court and finally it was decided against the assessee shows that assessee definitely felt that they had a case for non-payment of service tax. That being the position, I am unable to agree that there was willful intention on the part of the assessee not to comply with tax liabilities. - Decided against the revenue. Decision on cross objection filed by assessee - Held that:- Even though the cross-objection has not been numbered and not listed, the learned advocate insisted that the same should be considered as an appeal filed by them. - in the interest of justice, tribunal proceeded with to deal with the issue raised by the learned counsel. Extended period of limitation - disputing the demand in the cross objection - Held that:- in the returns filed, the details were not submitted and the appellants had given the details only on 9.8.2005. After the Supreme Court decision was received, it would be natural for the department to expect that assessee would pay the service tax but when they did not pay, notice has been issued. - Once the assessee is required to do assessments and pay the tax, it cannot be said that he is not aware of the obligation of self-assessment and the consequence of its failure to follow the law. - Decided against the assessee.
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