2012 (9) TMI 338

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..... Appellant filed this appeal against Order-in-Appeal No.136/ST/KOL/2011 dated 04.05.2011 whereby ld.Commissioner(Appeals) upheld the lower adjudicating authority s order.   2. Briefly stated the facts of the case are that the appellants are providing taxable service namely maintenance or repair and they are holding Service Tax registration. A demand of Service Tax of Rs.32,250/-(Rupees Thirt .....

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..... ince their taxable income was below Rs.8 lakhs. However, they have paid for first half of the year 2007 and they were under bona fide belief that they were not required to pay since their total taxable income was below Rs.8 lakhs. The contention is that there was a reasonable cause for their failure to pay Service Tax and therefore they are fully covered under section 80 of Finance Act, 1994 and n .....

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..... applicant could not pay the Service Tax due to reasonable belief that since their value of taxable service is Rs.8 lakhs therefore I find that there was a reasonable cause for failure to pay Service Tax which they have already paid. In these circumstances the penalty imposed under section 76 is set aside and appeal is allowed. Ld.Commissioner(Appeals) s order is set aside and appeal is allowed to .....

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