TMI Blog2015 (12) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax, therefore it cannot be said that they were unaware of the service tax service tax liability and payment thereof, therefore in my considered view appellant could not show any reasonable cause by which penalty can be waived invoking Section 80 of the Finance Act, 1994. I therefore upheld the impugned order - Decided against assessee. - Appeal No. ST/86258/13 - - - Dated:- 17-6-2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing demand of service tax amounting to ₹ 72,185/-, interest under Section 75 and penalty under Section 76, 77 and 78. In the adjudication, the adjudicating authority has confirmed demand and imposed penalty of ₹ 5,000/- under Section 77 and equal amount of penalty under Section 78 and also imposed penalty under Section 76. Aggrieved by the said order, the appellant filed appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Counsel is not correct for the reason that appellant was registered with service tax authority and knowingly they have collected service tax and not paid to the government, therefore his ignorance is not provide. Had the departmental officer not pointed out they could have evaded the payment of service tax. 5. I have carefully considered the submissions made by both sides. 6. The servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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