TMI Blog2015 (10) TMI 2160X X X X Extracts X X X X X X X X Extracts X X X X ..... Held That:- Section 80 empowers adjudicating authority to set aside penalties for justifiable reason – Found justifiable reason for non-discharge of service tax liability – Reasoning given by adjudicating authority for non-imposition of penalties is correct and acceptable – appeal rejected and impugned order upheld – Decided in favour of assessee. - APPEAL NO: ST/18/2012 - - - Dated:- 24-9-2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mental representative would draw our attention to the findings recorded by the adjudicating authority for confirmation of the demand of service tax liability will stop he would submit that the adjudicating authority should have imposed the penalties on the appellant as proposed in the show cause notice. He would be that the appeal of the revenue be allowed and penalty under section 76 be at least ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority has correctly dropped the proceedings initiated by the show cause notice for imposition of penalties for non-discharge of service tax liability by the respondent. We find that the adjudicating authority has recorded the following findings as to the understanding of the respondent of the tax liability of the courses conducted by them. 32. The noticee has submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of similar certificates issued by leading business schools in the country. However this again is not sufficient to put a course in the category qualification recognized by law . The qualification conferred by NIBM are recognized by various individual institutes/organizations but this is not the same as being recognized by law. 33... 34. With regard to liability to penalty, I observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority and the appellate authority, to set aside the penalties under various sections, if a justifiable reason is put forth by the assessee. In the case in hand, we do find that the respondent assessee had a justifiable reason for non-discharge of service tax liability during the relevant period. The reasoning given by the adjudicating authority for non-imposition of penalties is correct and acce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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