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2014 (12) TMI 1137 - AT - Service TaxImposition of penalty - Invocation of Section 80 - GTA service - Payment of tax as service recipient - Held that:- Appellant is a proprietary concern and not assisted by any professionally qualified officer. Even though, ignorance of law is not an excuse, yet the statutory provisions under Section 80 of Finance Act, 1994 have been made to enable officers to take a lenient view when assessees make omissions/commissions in payment of service tax. Normally, assumption of a layman would be that tax is to be paid by the service provider and if an assessee proceeds on this basis, they cannot be found fault with. At the same time, it has to be noted that each case has to be considered on its own merits and the conduct of the parties in relation to the demands made by the Department etc. In this case, in the month of October-November, 2009, the requirements of payment of service tax were pointed out and in December-January, thereafter, the appellant paid the entire amount of tax with interest. In view of the promptness of the appellant in paying the tax with due interest and in view of the peculiar circumstances which I have already considered above, I consider this is a fit case of invoking the provisions of Section 80 of Finance Act, 1994 - Decided in favour of assessee.
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