TMI Blog2014 (12) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... ovides for waiver of penalties if reasonable cause is shown for the failure to pay tax. In the present case, the appellant is small time service provider who is ignorant of the statutory provisions relating service tax. Therefore, the provisions of Section 73(3) and 80 could have been invoked and penalty should have been waived by the adjudicating/appellate authorities, which they have not done. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved of the same, the appellant is before us. 3. The learned counsel for the appellant, M/s. Neev Sai Developers, Pimpri, Pune, submits that the appellant rendered construction of residential complex service, etc. but failed to discharge service tax liability. However, when the matter was pointed out, they discharged the service tax liability of ₹ 4,57,738/- along with interest thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice, penalty should have been waived invoking Section 80 of the Finance Act, 1994. Therefore, he pleads for setting aside the impugned order imposing the penalties. He also confirms that they are not disputing the service tax liability and interest liability which they have discharged. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which they have not done. However, we are of the view that, inasmuch as the service tax liability along with interest have been discharged prior to issue of show cause notice, the question of initiating any proceedings under Section 73 would not arise at all and consequently question of imposing any penalty also would not arise. Hence, we set aside the penalties imposed on the appellant. 6. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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