TMI Blog2014 (12) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... et the statutory provisions under Section 80 of Finance Act, 1994 have been made to enable officers to take a lenient view when assessees make omissions/commissions in payment of service tax. Normally, assumption of a layman would be that tax is to be paid by the service provider and if an assessee proceeds on this basis, they cannot be found fault with. At the same time, it has to be noted that e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A.K. Nigam, Addl. Commissioner (AR), for the Respondent. ORDER Since the issue involved falls within a very narrow compass, the appeal itself is taken up for final disposal instead of considering the stay application. 2. Heard the authorized representative of the assessee who relies upon several decisions of the Tribunal to submit that there was reasonable cause for non-payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The learned AR for the respondent would submit that the appellant has not contested the liability and extended period has been rightly invoked and once extended period is invoked, the appellant has to show reasonable cause for waiver of penalty and in this case apart from ignorance, there is no other cause. 4. I have considered the submissions made by both sides. I find that appellant is a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter, the appellant paid the entire amount of tax with interest. In view of the promptness of the appellant in paying the tax with due interest and in view of the peculiar circumstances which I have already considered above, I consider this is a fit case of invoking the provisions of Section 80 of Finance Act, 1994 and providing relief. Accordingly, the appeal is allowed by setting aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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