TMI Blog2012 (10) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is a small businessman and proprietary concern and first time in the business, and paid the Service Tax on its own before being pointed out. Therefore, it is a reasonable ground for not imposing any penalty under Sections 76 and 77 - in favor of assessee - ST/92/2009 - A/437/2011-WZB/C-IV(SMB) - Dated:- 17-8-2011 - Shri S.K. Gaule, J. REPRESENTED BY : Shri Jayesh P. Doshi, C.A., fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of Rs. 2000/- under Section 77 were imposed by the lower adjudicating authority. The appellant challenged the same before the Commissioner (Appeals), who upheld the order of the lower adjudicating authority. 3. The contention of the appellant is that they are a proprietary concern and small businessman engaged in the marketing telephone services of M/s. Tata Teleservices Maharashtra Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kol.). 4. The contention of the learned SDR is that they were registered in the year 2005, therefore, they were not new to the provisions of Service Tax and the delay in payment of Service Tax and delay in filing the Service Tax Return cannot be a reason for not imposing penalty under Section 77 of the Finance Act, 1994. The contention is that they have repeatedly paid Service Tax late and filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax and due to this the payment was made late. So far as the contention of the learned SDR that repeatedly he has paid the Service Tax late and, however ld. SDR has not able to produce any evidence to show any action taken against the appellant by the department on those occasions. I find that the appellant is a small businessman and proprietary concern and first time in the business, and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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