9911796707
TMI Blog2011 (1) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal by the revenue challenging the order passed by the Tribunal [2009 (13) S.T.R. 31 (Tri. - Bang.)], which has set aside the order of the Revisional Authority imposing a penalty for non-payment of Service Tax within the time stipulated. 2. The material on record discloses that the assessee was carrying on the business of providing taxi services. The partnership business was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the service tax. It is thereafter, a notice was issued demanding the penalty. Therefore, they contended that once they have registered themselves under the Act and were promptly paying the tax due and they also paid the tax on being informed, there is no willful default on payment of such amount and hence, they are not liable to pay the penalty and requested for waiver of the penalty imposed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire material on record held by relying on several judgments, that when the assessee has deposited the service tax along with the interest before the issue of a show cause notice and when the material on record shows that they had no intention to evade duty because of confusion created in their minds, as they were under a bona fide belief, they were not liable to pay penalty. Hence the Original Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax. Because of the delay in payment of service tax, they are liable to pay interest. They promptly paid the interest also. It is after payment of service tax and interest, a demand was made for payment of penalty. Therefore, in the facts of the case, it cannot be said that they intended to evade duty and there was any mala fide motive or intention in not paying the tax within the time prescribed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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