TMI Blog2013 (8) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 which provides notwithstanding anything contained in Sections 76, 77 and 78 no penalty shall be imposable on the assessee for any failure referred to in said provisions, if the assessee proves that there was reasonable cause for the said failure. As per the provisions of Notification No. 59/98-S.T., dated 16-10-1998 the activity undertaken by practicing Chartered Accountant other than covered u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Heard both sides. 2. Appellant filed this appeal against the impugned order assed by the Commissioner (Appeals). 3. Brief facts of the case are that the appellant is a Chartered Accountant and as per the provisions of Section 65(83) of the Finance Act, 1994, services rendered by the Chartered Accountant are liable to Service Tax. A Show Cause Notice was issued to the appellant de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t also submitted that as the amount of Service Tax has already been paid, therefore, the appellants are only contesting penalties imposed under the impugned order. 5. The contention of the appellant is that as the service regarding which the demand is confirmed is not performed by the Chartered Accountant, rather the services received from other professionals such Mr. P.K. Shetty, Advocate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Section 80 of the Finance Act, 1994 is also sought in view of the Notification No. 59/98-S.T. as the appellants were under the bona fide belief that the activities undertaken by the appellants are not covered under the provisions of Section 65(83) of the Finance Act, 1994. 7. The Revenue relies upon the finding of the lower authority and submits that as the appellant had not produced a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Accountant other than covered under the Notification are exempted from tax. The appellant produced a copy of the sample invoice whereby the amount is collected for the services rendered on Central Excise matters from M/s. Dover India Pvt. Ltd. In these circumstances, particularly taking into consideration as Mr. Sridhar Hegde now expired, we find that it is not a case for imposition of penalty, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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