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TMI Blog2013 (11) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... his application filed by the appellant seeks waiver and stay in respect of the adjudged dues. After perusing the records and hearing both sides, we have found a valid reason for final disposal of this case. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. In a show cause notice dated 27-12-2010, the department demanded an amount of Rs. 9,47,988/- towards service tax and e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 80 of the Finance Act, 1994 to get over penal liability. The adjudicating authority, in a detailed order, confirmed the demands against the assessee and appropriated their payments towards such demands. It also imposed a penalty of Rs. 9,47,988/- on the assessee under Section 78 of the Act and also enabled the party to pay only 25% towards penalty if paid within 30 days from the date of commu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax from their customers as evidenced by the records. However, they did not pay the same to the exchequer as required by the relevant provisions. (c) Suppression of material facts by the appellant with intent to evade payment of service tax to the Government is evident from the above conduct of the party and, hence, the invocation of the proviso to Section 73(1) of the Act by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also on record that, since he was alerted by the department, he started taking steps like filing of returns, payment of service tax, payment of interest, etc. He managed to pay up all dues before show cause notice was served on him. These circumstances should have weighed with the lower authorities while considering the assessee's prayer for the benefit of Section 80 of the Act. The original au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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