TMI Blog2007 (7) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the appellants in making the late payment - act provides for waiver of penalty where sufficient cause is shown - appellants have already paid the service tax due, assessee is directed to pay Rs. 20,000 u/s 76 & Rs.500 u/s 77 – penalty reduced - S/135/2007/MAS - 839/07 - Dated:- 6-7-2007 - P. KARTHIKEYAN, TECHNICAL MEMBER Order 1. This application has been filed by M/s. Market ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urred owing to the above reason. The appellants had paid Rs. 2,43,559 out of the total demand of Rs. 3,27,595 before issuance of show-cause notice. The remaining amount has also been paid. 4. Ld. Consultant appearing for the appellants submits that he is not pressing the challenge against the demand of service tax and prays for vacating penalties imposed on them. He reiterates the appellants' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellants had consistently paid service tax beyond the due date. However, it appears that the late payment of service tax every month was not on account of any mala fide intention on the part of the appellants. The act provides for waiver of penalty where sufficient cause is shown. Considering the fact that the appellants have already paid the service tax due, I consider it sufficient tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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