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2013 (11) TMI 401 - AT - Service TaxPower of adjudicatory authority u/s 80 to waive penalty - Whether financial hardship is a reasonable cause for exercising the powers by the adjudicating authority under Section 80 of the Act – Held that:- The benefit of the Section 80 of the Act cannot be extended to the appellant in as much as they were aware of their responsibility to file the return and deposit the tax in time - Relying upon Inma International Security Academy P. Ltd. versus CCE, Chennai [2005 (11) TMI 1 - CESTAT - Chennai] - the revisionary order passed by the Commissioner to file appeal against the order cannot be faulted with - the appellant could not show that he could not pay the tax on account of bona fide mistakes or under the impression that tax was not payable due to interpretation – thus they could not show that there existed reasonable cause. Commissioner (Appeals) has not quantified the penalty to be paid - He has also not considered Appellant's claims as to whether the appellant was eligible to the benefit of the provisions of Section 73(3) of the Act on the ground that they paid a substantial amount of service tax alongwith interest before issue of show cause notice - order of the lower authorities set aside and the case remitted back to the adjudicating authority to decide the case afresh of the Appellant.
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