9911796707
TMI Blog2010 (1) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... DR and perused the records. 4. The issue involved in this case is regarding the Service tax liability of the respondent under the category of 'Cable Operator Services' for the period August 2002 to September 2005. It is seen from the records that the respondent had not taken the registration and had not discharged the Service tax liability. Preventive unit of the Udupi Division on a surprise visit to the premises of the respondent pointed it out that he is liable to pay Service tax, on being pointed out, respondent paid the Service tax along with interest. Show cause notice was issued for confirmation of the amount of Service tax liability and the appropriation thereof of the amount paid. The Adjudicating Authority vide Order-in-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed DR. 7. On perusal of the records, we find that the respondent herein discharged the entire service tax liability and the Education Cess and interest as was indicated by letter dated 14-11-2005 by the authorities to the respondent. The said amount was paid by the respondent on 23-11-2005. Show cause notice was issued to the respondent on 13-4-2006. It can be seen from the records that the respondent had discharged the service tax liability which escaped the tax net on being pointed out by the authorities. We find that the provisions of Section 73(3) of the Finance Act would squarely cover this kind of situation. The provisions of Section 73(3) reads as under : "(1) ........ (1A) ........ (2) ......... (3) Where any Service tax has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the said decision by setting aside the penalties imposed. We are in agreement with the learned Commissioner (Appeals) that the penalty liability under Section 76 and 78 can be set aside in this case, as the respondent is a small time cable operator, may be unaware of the provisions of the Finance Act, 1994, as regards the applicability of the Service tax liability to 'Cable Operator Services'. He being a small person, he could not had access and implications of the provisions of the Finance Act, 1994. In view of this, invoking the provisions of Section 80 of the Finance Act, 1994, we hold that the impugned order to the extent it sets aside the penalty imposed under Section 76 & 78 of the Finance Act, 1994, is correct and does not requir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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