9911796707
TMI Blog2007 (11) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... iness Auxiliary Services it rendered during the period 10-9-04 to 28-2-05. After due process of law the original authority demanded service tax of Rs.4,74,416/-, interest due thereon and imposed penalties under Sections 76, 77, and 78 of the Finance Act, 1994. In the impugned order, the Commissioner (Appeals) vacated the equal amount of penalty imposed under Section 78, reduced the penalty imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... took registration in March '05, they did not pay the service tax arrears till 8-7-05. They had sought clarification from the department as regards their liability to pay the service tax which they received only during July' 05. On receipt of clarification, they paid the tax on 11-7-05 before the issue of Show Cause Notice. Considering the facts that there was no suppression of facts involved, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and paid the service tax when it became certain about its liability to pay the service tax involved. In the circumstances I find that there existed sufficient cause, which prevented the appellants from paying the tax due and that the appellant deserves the benefit of the provisions contained in Section 80, which empowers the proper officer not to impose penalty in such circumstances. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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