TMI Blog2014 (5) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner holding that the respondent had manoeuvering intention in not paying the service tax in full. The respondent approached in appeal. The Tribunal in facts of the case held that the assessee had bona fide belief that as his clients did not pay service tax as indicated in the invoice, his liability to pay the same to the Department did not arise. The Tribunal noted that such nonpayment was by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No. 329 of 2014 - - - Dated:- 24-4-2014 - Akil Kureshi And Sonia Gokani,JJ. For the Appellant : Mr. R. J. Oza , Adv ORDER (Per : Honourable Mr. Justice Akil Kureshi) 1. Revenue has challenged the judgment of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') dated October 01, 2013, raising the following questions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and extending benefit of section 80 of the said Act ? 2. The short question is with respect to invocation of section 80 of the Finance Act, 1994 by the Tribunal while deleting the penalty imposed on the respondent-assessee for short payment of service tax. The respondent is engaged in providing security services. For the period under consideration, he had short paid the service tax. The pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of Commissioner of Income-tax, Bangalore v. Motor World, reported in 2012 (27) STR 225 ( Kar .). When section 80 of the Act gives discretion not to impose penalty, if the assessee shows sufficient cause for not depositing the service tax and when the Tribunal has adverted to relevant facts to hold that there was sufficient cause on the part of the assessee, in our opinion, no ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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