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Bellary City Cable Versus Commissioner of Central Excise Customs & Service Tax, Belgaum

2015 (6) TMI 269 - CESTAT BANGALORE

Penalty under Sections 76, 77 and 78 - before issue of show-cause notice, the entire amount of tax was paid and before issue of adjudication order, interest was also paid - Held that:- appellant was not aware of the provisions of law and as a result, continued to operate as they were operating earlier. The fact is that both the Revenue as well as the assessee are relying upon the balance sheet and the Profit & Loss Account for arriving at the quantum of service charges received and no other docu .....

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is lack of knowledge and reasonable cause. The very fact that the section continues to be in existence for a long time shows that the intention of the Government is to provide relief where there is a reasonable cause for failure to make payment and Hon'ble High Court of Allahabad in the case of CCE Vs. Muniruddin [2013 (10) TMI 95 - ALLAHABAD HIGH COURT] has taken a view that even ignorance of law can be one of the reasons, though cannot be sole ground for invoking Section 80. - appellant has ma .....

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ice tax levy w.e.f 10/09/2004. The appellant who is an individual proprietor did not pay service tax and when the authorities paid a visit to the appellant, the Accountant of the appellant in his statement dt. 17/02/2007 stated that the appellant was not aware of the introduction of levy of service tax on MSO service provider and advertising agency service and therefore they had not paid the tax. It was also submitted by the Accountant that they had not issued proper bills on receipt of the amou .....

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d counsel submits that appellant had no intention to evade service tax and they had not collected the same and as soon as it was pointed out, they had paid the tax. It is his submission that under the circumstances, penalties imposed under various sections can be waived by invoking Section 80 of the Finance Act. Further he also submits that the observations of the original adjudicating authority that they had collected service tax is not based on any documentary evidence or oral evidence collect .....

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have no basis. Reliance was placed on the decision in the case of Ice Network Pvt. Ltd. Vs. CST, Bangalore [2010 (20) STR 59 (Tri. Ban.)] to submit that in cases like this, it can be said that there was a reasonable cause for non-payment of tax and penalties can be waived by invoking provisions of Section 80 of Finance Act, 1994. 3. The learned AR would submit that in this case extended period has been rightly invoked and appellant was providing two services and ignorance of law cannot be an exc .....

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