TMI Blog2010 (7) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... - penalties under sections 76, 77 and 78 of the Finance Act, 1994 imposed - appellant being a small businessman and was not having any margin of profit in their business and was not aware of the service tax provisions - the benefit of section 80 of the Finance Act is to be given to the appellant as service tax being a new levy of tax – Held that: - penalty demand has been waived. - ST/95/2009-MUM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties, the appellant is before me. 3. The learned Advocate on behalf of the appellant submits that the appellant is not contesting service tax liability. The appellant is taking this defence to support their contention for waiver of penalties only. He further submitted that the appellant being a small businessman and was not having any margin of profit in their business and was not aware o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalties are automatically leviable. To levy the penalty the conduct of the appellant is to be considered. In this case, the appellant has not paid the service tax of his own but paid the service tax only after issuance of the show-cause notice. He further submitted that the appellant being a small taxpayer, leniency in reducing the penalty may be considered. 5. Considered the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction v. CCE [2010] 26 STT 305 (Mum. - CESTAT) on similar facts after taking lenient view and giving the benefit of section 80 of the Finance Act, 1994, penalty demand has been waived. Considering the fact in this case also that the appellant was not aware of the legal provisions of the service tax, who is a small taxpayer, I give the benefit of section 80 of the Finance Act to the appellant. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
