TMI Blog2016 (8) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has been able to show reasonable cause for non payment of service tax on due date. On pointing out short payment, admittedly paid the service tax along with interest. Penalty waived – decided in favor of appellant. - APPEAL NO.ST/86607/15 - ORDER NO. A/86645/2016-WZB/SMB - Dated:- 2-3-2016 - Mr. Ramesh Nair, Member (Judicial). Shri. Madhao Vichore, C.A.for the Appellants Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice demand, only short paid amount was ₹ 1,52,985/- which was also paid on 15/6/2012 alongwith interest i.e. before the passing of Adjudication Order. He submits that the appellant is registered dealer of trading of steel items and recipient of transport service. They are paying service tax on reverse charge basis. They have been paying regular service tax on GTA, however due t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax is only of an amount of ₹ 1,52,985/- which was admittedly paid along with interest by the appellant before passing the Adjudication order. As per the submission of the appellant, the appellant was registered as dealer for passing of the Cenvat credit as well as registered under the service tax. They were paying service tax regularly and filing ST3 returns. Short payment has occurr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew that appellant has made out the case for waiver of penalty in terms of Section 80 of the Finance Act, 1944. The penalty under Section 76 and 78 imposed by the Adjudicating authority and upheld by the first appellate authority are waived invoking Section 80 of the Finance Act. The short paid service tax was paid along with interest, the said payment is maintained. Appeal is allowed in above term ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
