TMI Blog2007 (11) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... nt – assessee paid the service tax when it became certain about its liability – no suppression - sufficient cause shown - appellant deserves the benefit of the provisions contained in section 80 - penalty imposed u/s 76 is set aside - S/147 OF 2007 - 1326 OF 2007 - Dated:- 2-11-2007 - P. KARTHIKEYAN, TECHNICAL MEMBER ORDER 1. Service-tax of Rs. 4,74,416 was deemed from M/s. Sekhar Ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stay application, the appeal itself is taken up for final disposal. 2. As per the impugned order, the assessee was engaged in grinding Dead Burnt Magnesite (DBM) lumps into powder for its customers and collected charges for the above service. The appellants had not followed the statutory formalities including registering themselves as a service provider with the department nor paid the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a careful consideration of the facts of the case, I find that the non payment of service tax due by the appellants had occurred due to their ignorance of the scope of the new levy 'Business Auxiliary Service' under which grinding of DBM for a fee was classified by the department. The Commissioner has found that there was no suppression of facts by the assessee, it had promptly furnished the info ..... X X X X Extracts X X X X X X X X Extracts X X X X
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