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2016 (9) TMI 741 - AT - Service TaxLevy of penalty - delayed payment of service tax - As per the appellant, the said service tax was not deposited as their customer had not given the tax amount and they were under the bonafide impression that if tax payment has not been paid by the customers, same need not be deposited. As soon as the Revenue pointed out that, they deposited the tax along with interest on 16.9.2008. - Held that:- Non-receipt of amount of service tax from his client cannot be adopted as a excuse for non-payment of service tax to the exchequer when the liability lies heavily on the appellant himself. As such, we find no justifiable reason for invoking provisions of section 80 so as to set aside the penalty. However, we take note of the appellants submission that amount of around ₹ 45 lakh deposited by them for the year 2007-2008 is without availing the benefit of abatement in terms of Notification No. 15/2004. As we have already observed that the benefit of said notification would be available to the assessee even if it has received free supply items from his clients, we are of the view that appellants duty liability is required to be requantified in terms of law declared by the Larger Bench in the case of Bhayana Builders (P) Ltd. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] - Matter remanded back. - Decided partly in favor of assessee.
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