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TMI Blog2011 (1) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is in appeal against the order of the lower appellate authority waiving all the penalties imposed against the respondents citing the provisions of Section 80 of the Finance Act, 1994. The learned SDR appearing for the Department states that this is not a case that can be brought under the purview of Section 80 as in this case the respondents were liable to pay service tax with effect from 1.7.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y well new to tax provisions and their tax liability and therefore the lower appellate authority has erred in waiving the penalty imposed. 3. Shri M.N. Bharathi, learned counsel appearing for the respondents states that the respondents are a small assessee and they only receive commission charges from M/s. AIRCEL Ltd. and not the tax amount and hence they have paid the tax amount out of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f that were so, they could have opted cum-tax price assessment claiming the amount received to be inclusive of tax. But there are no such arguments advanced by the respondents at any stage of the case. Hence, I am of the considered view that the provisions of Section 80 cannot be invoked in respect of an assessee who is well aware of his legal obligations, who is already registered as a service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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