TMI Blog2013 (8) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... alty amount have to be paid by the assessee - it was not a fit case for exercise of powers under Section 80 – assessee had paid entire tax liability along with interest immediately on pointing out the non-payment - In fact amount slightly more than the demand confirmed was also paid - Court followed the judgement of K.P. Pouches .Vs UOI (2008 (1) TMI 296 - HIGH COURT OF DELHI) – appeal rejected wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 4 lakhs in Feb 06 itself and did not pay service tax liability for Feb 06 and March 06. Even for the period 1.4.06 to 30.6.06, the appellant had not paid service tax. When the departmental officers made enquiries and unearthed that they had already crossed the exemption limit, appellant paid an amount of ₹ 31,732/on 24.8.2006. Later, the Revenue issued Show Cause Notice demanding ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that appellant surrendered his registration only because exemption for small units was notified in the Budge of 2005. Thereafter, it escaped the notice of appellant that they had crossed the exemption limit and there was no deliberate intention to evade payment of any service tax and as soon as the issue was pointed out, the tax payable along with interest was paid on 24.8.2006. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was reasonable cause for failure to pay service tax and no such cause has been demonstrated in this case. 4. I have considered the arguments on both sides. I agree with the finding of the Commissioner (Appeals) that this is not a fit case for exercise of powers under Section 80 of the Finance Act, 94. However, I find that appellant had paid entire tax liability along with interest immediately ..... X X X X Extracts X X X X X X X X Extracts X X X X
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