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2014 (9) TMI 484 - CESTAT NEW DELHIWaiver of penalty u/s 80 - penalty imposed u/s 78 for short payment - GTA service - On scrutiny of Service Tax returns, it was observed that the Service Tax was paid on much lesser amount as compared to the amount shown in the head of freight & cartage resulting in short payment of service tax - Held that:- Proper service tax was not paid as lesser amount of service tax was paid resulting in short payment of service tax amounting to ₹ 7,83,266/-. These discrepancies showing short payment of service tax came to surface when anti-evasion wing detected the evasion. Mens rea was manifested as respondents did not deposit the service tax of their own and non-payment of service tax continued for years. Further no bonafide could be proved as no reasonable ground could be shown by the respondent. Bombay High Court judgement in the case of Riya Travels and Tours Vs. Union of India [2010 (7) TMI 774 - BOMBAY HIGH COURT] is in the favour of revenue as omission was not bonafide as it was detected by visiting officers of DGCEI. - invoking section 80 and waiving penalty is not proper - Decided against the assessee.
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