9911796707
TMI Blog2013 (4) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... /CMC/RAJ dated 17/09/2010. 2. The facts of the case are that the assessee was providing the services as Direct Sales Agents on commission basis since October, 2004 to General Insurance Companies and ICICI Bank. The services being provided by the appellants being in the nature of 'Business Auxiliary Services', were taxable but the obligation of Service Tax was not discharged on being misguided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, it was proposed to impose penalty of Rs.14,000/- under Section 77 of the Finance Act, 1994 for late filing of returns and as the said amount was also paid, it was proposed to be appropriated. Apart from this, it was also proposed to impose penalties under Section 76 and 78 of the Finance Act, 1994.The said show-cause notice dated 08/04/2009 was adjudicated by the Lower Authority vide his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal filed by the Revenue. 4. The appellant is absent despite notice, but has filed written submission and having considered the said submission, disposed of the appeal on merits. 5. The ld. Departmental representative reiterated the findings of the lower authorities. 6. I have perused the records and considered the written submissions made by the appellant, it is seen that the appellant is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consultant that ICICI Bank is liable to pay the service tax and accordingly I could not follow the procedure. On receipt of your letter F.No.RJT/BAS-817/S. TAX/2005-06 dated 31/01/2008 I came to know that I am liable to discharge tax liability for the same and to file return from time to time. There was no intention to avoid the payment of Service Tax and to file ST-3 Returns, but the same has oc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... categorically held that ignorance of law is enough to set-aside penalty under Section 76, 77 and 78 of the Finance Act, 1994. I find that the ratio of the decision of the Tribunal will squarely cover the issue before me in this case. The appellant had given reasonable cause for non-imposition of penalty under Section 76 and 77. 8. Accordingly, invoking provisions of Section 80 of the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
