TMI Blog2012 (9) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... to the said claim, has been brought on record by the Department. Mere delay in payment of the Service Tax cannot be construed as suppression or misdeclaration of facts with intent to evade payment of Tax. As the bonafideness of the Appellant is evident from the fact of their getting registered with the Department soon after change in the scope of definition on repairing and maintenance service and also from the fact that the entire receipt relating to the repair and retreading of Tyres during the relevant period, had been duly reflected in their audited Balance Sheet he penalty imposed on the Appellant under Section 78 of the Act, is not maintainable - in favour of assessee. - SERVICE TAX APPEAL NO.ST/51/2011 - Final Order No. A-586 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant filed an appeal before the learned Commissioner (Appeals) who upheld the Order of the Adjudicating Authority. Hence, the present Appeal. 4. The learned Consultant appearing for the Appellant has submitted that though they had been engaged in the said service since 1992, but after the change in the meaning of Repair and Maintenance Service with effect from 16.06.2005, their service became taxable and they got registered on 04.08.2005; but could not pay the Service Tax due to the confusion in determination of the taxable value of the services on which the Service Tax was required to be paid and eligibility criterion of small-scale benefit. He has submitted that in his statement, the Proprietor had categorically stated that they carri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame, got registered on 04.08.2005. The reason for delay in payment of Service Tax, as explained by the Appellant, was due to a confusion with regard to determination of the taxable value of the services rendered by them and also on the eligibility of benefit provided to a small-scale service provider. The said explanation appears to be convincing, and nothing contrary to the said claim, has been brought on record by the Department. Mere delay in payment of the Service Tax, in my opinion, cannot be construed as suppression or misdeclaration of facts with intent to evade payment of Tax. Further, the bonafideness of the Appellant is evident from the fact of their getting registered with the Department soon after change in the scope of definiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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