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2015 (1) TMI 232 - HC - Service TaxPenalty u/s 76 - Invocation of Section 80 - tax paid during investigation proceedings but before issuance of SCN - Travel agent service - Held that:- A careful perusal of the order of the Tribunal would reveal that 'Reasonable cause' as provided under Section 80 of the Act has been recorded by the Tribunal stating that the respondent assessee had fallen into financial crisis on account of the criminal breach of trust committed by their sub-agent and criminal proceedings were initiated against such persons and the same are pending. In addition to the above, the Tribunal also came to hold that it is a case of payment of duty voluntarily at the time of investigation even prior to issuance of show cause notice. Therefore, the Tribunal went on to invoke the provisions of Section 80 of the Act on the ground of reasonable cause. - On a careful consideration of the documents as submitted by parties and also on a careful perusal of the reasoning of the Tribunal, this Court finds that the reasoning of the Tribunal is based on parameters of Section 80 of the Act and, therefore, this Court finds no necessity to interdict the decision of the Tribunal granting relief to the petitioner under Section 76 of the Act by invoking the provisions of Section 80 of the Act - Decided against Revenue.
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