TMI Blog2015 (7) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... ese are facts which have been rightly taken into account by the original authority - Decided in favour of assessee. - ST/67/2011-SM - - - Dated:- 24-12-2014 - B S V Murthy, Member (T),J. For the Appellant : None For the Respondent : Mr S Ila, AR ORDER Per: B S V Murthy: Appellant is challenging only penalties imposed under Section 76 78 of Finance Act 1994. The brief facts of the case are as under: On verification of ledger accounts, it was observed that the assessee had received an amount of ₹ 18,57,771/- in the month of October 2006 as commission/brokerage charges from M/s. Jai Raj Steel Traders and M/s. Hirawat Steels for the year 2005-06. The service tax payable @ 10% works out to ₹ 1,18,777/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 10.03.2008, it appeared that the assessee had indeed received the commission. Despite this fact and despite persuasion the assessee had not paid the service tax liability for 2006-2007. 2. Thereafter proceedings were initiated culminating in the order-in-original wherein the tax and the interest paid was held to be proper and no penalty was imposed giving the benefit of provisions of Section 80 of Finance Act 1994. On an appeal filed by the Revenue, in the impugned order the learned Commissioner has imposed penalty under Section 76 and 78 of Finance Act 1994 and hence the appellant is before me. 3. Nobody is present on behalf of the appellant. I find that he matter had come up on three occasions earlier and on all the three occasion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering Services Vs. CCE, Noida, reported in 2008 (9) S.T.R. 194 (Tri.-Del.), also penalties imposed are set aside in the absence of intent to evade and having shown a reasonable cause for non payment of ST. I find that a lenient view is called for, which has been taken by the original authority in the facts and circumstances of the case which show that appellants promptly paid the tax as soon as the omission was pointed out. I also find that these were initial years of levy of service tax on the services and also initially commission agents were exempted and these are facts which have been rightly taken into account by the original authority. Under these circumstances, I consider that it would be appropriate to allow the appeal and accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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