TMI Blog2015 (12) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... pay the Service Tax payable, as on 6th day of March, 2012, for the taxable service referred to under Section 65(105)(zzzz) subject to the condition that amount of Service Tax along with interest is paid in full within the period of 6 months from the date on which the Finance Bill received the ascent of the President. The reason for denying the benefit of sub-Section 2 of Section 80 as stated in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be bad and against the spirit of the Act and the Rules - Decided in favour of assessee. - Appeal No. ST/87730/13 - FINAL ORDER NO. A/1705/2015-WZB/SMB - Dated:- 1-5-2015 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Respondent : Shri B.K. Iyer, Supdt. (AR) ORDER Per: Shri Anil Choudhary The appellant is in appeal against the order of the Commissioner (Appeals) dated 27.5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability by way of written submissions dated 27.6.2012. During the course of hearing before the adjudicating authority, also filed the evidence of payment of Service Tax along with interest and further requested not to impose penalty. The adjudicating authority took notice of the provisions of Section 80(2) of the Finance Act, 1994 w.e.f. 12.5.2012, the date on which the Finance Bill, 2012 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs to be difference in calculation by the appellant assessee as well as the Revenue. According to the written submissions, the appellant has paid the amount of difference in interest also in December, 2012 when the Order-in-Original came to his notice. In this view of the matter, I find that the denial of benefit under the provisions of Section 80(2) is bad and against the spirit of law. 5. Fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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