TMI Blog2015 (11) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... that taking into overall facts and circumstances of the case and data was available in the books account and the appellant has paid entire service tax alongwith interest. In my view the appellant has made reasonable cause for invoking of Section 80. In view of my above discussion, I find that in terms of Section 80, appellant deserves waiver of penalty under Section 78, therefore, I waive the penalty. Confirmation of demand of the service tax alongwith interest and payment thereof is maintained. - Decided partly in favour of assessee. - Appeal No. ST/85227/13 - - - Dated:- 16-6-2015 - Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri. Vidyasagar S. Apte, Advocate For the Respondent : Shri. A.B. Kulgod, Asstt. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order-in-original dated 14/3/2012, appellant filed appeal before the Commissioner (Appeals) which was rejected by upholding order-in-original. Being aggrieved by the impugned order, the appellant is before me. 3. Shri. Vidyasagar S. Apte, Ld. Counsel for the appellant submits that appellant have been regularly paying service tax and filing ST3 returns. Appellant on their own ascertainment have paid part of the amount i.e. ₹ 3,29,436/- without detection from the department, remaining amount of ₹ 3,08,306/- was not paid. On pointed out by the department during the scrutiny of the records appellant has paid the said amount alongwith interest before issuance of show cause notice. It is his submission that this short payment is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f fact on the part of the appellant. It is his submission that had the departmental officer not pointed out the said discrepancy, appellant could not have made payment of duty. Therefore there is suppression of facts. Immunity provided under Section 73(3) is applicable not merely on the basis of payment of services tax and interest has been paid before issuance of show cause notice. Non payment of service tax should not be on account of suppression of fact and if there is suppression of fact Section 73(3) shall not be applicable, therefore Ld. Commissioner has rightly upheld the penalty under Section 78. 5. I have carefully considered the submissions made by both sides and perused the record. 6. I find that though the appellant have n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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