TMI Blog2016 (1) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 2007 to March 2008 - Held that:- appellant really did not know about the law and they had not even collected the tax and even then they discharged the liability with any question. Therefore, in my opinion, invocation of Section 80 by the original authority was in order. Unfortunately, the original authority did not discuss in detail about the aspects which convinced him to waive the penalty und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heater manufacturers, the appellants were clearing the goods under their own invoices. In respect of other manufacturers, the job work challans were used since the manufacturers were eligible for CENVAT credit. Investigation was taken up in the month of June 2007 and the appellant admitted that they were liable to service tax and interest thereon and the service tax with interest was paid during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing solar energy are exempt and therefore they entertained a bona fide belief that they were not liable to service tax at all. She also submits that in respect of other goods, the appellants were doing job work and procedure prescribed for job work was being followed and hence no duty was to be paid. She submits that the moment the appellant came to now that the work undertaken by them is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easonable cause for waiver of penalty or not. If there was no plea entertaining bona fide belief, naturally the question of taking a lenient view would not arise. It is the Government policy and generally, it is understood that in the case of wind energy and solar energy, generally tax is not imposed. Therefore in this case if the appellant entertained a bona fide belief that they were not liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ater heater, they were not following any procedure and raising invoice, I consider this is a fit case for waiver of penalty. Several decisions were cited by both the sides and I have not considered any of them since the facts are not comparable to any of those decisions. Accordingly I hold that the waiver of penalty by invoking provisions of Section 80 of Finance Act would be appropriate in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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