TMI Blog2016 (11) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 76, 77 and 78 if the assessee proves that there was reasonable cause for the said failure - where the detection of non payment of Service Tax was in the initial months after the introduction of Service Tax on cable TVs services, we are of the view that this is a fit case to waive the penalties under the then section 80 of the Finance Act, 1994. Penalties u/s 76, 77 and 78 waived - appeal disposed off. - Service Tax Appeal No. 186 of 2010 - Final Order No. 54817 /2016 - Dated:- 7-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V Padmanabhan, Member (Technical) Shri A K Batra, CA with Shri Ruchir Bhatia and Shri Varun Gaba, Advocates for the Appellants Shri Sanjay Jain, DR for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. 3. Heard Shri A K Batra, learned Chartered Accountant with Shri Ruchir Bhatia and Shri Varun Gaba, learned Advocates appearing for the Appellants and Shri Sanjay Jain, learned DR appearing for the Revenue. 4. Learned Advocate appearing for the appellant submitted that the entire Service Tax demand stand deposited by the appellant along with interest and 25% of penalty imposed under section 78. The penalty imposed under section 77 and 78 together also stand paid. He further submitted that the payment of Service Tax is not being challenged. However, he prayed for waiver of penalty imposed. 5. We note that the Service Tax amount on cable operator was introduced on 16.8.02. In the present case, the demand of Service Tax covers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. Notwithstanding anything contained in the provisions of section 76, section 77 or section 78, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the assessee proves that there was reasonable cause for the said failure 6. Section 80 provides for waiver of penalties liable to be imposed under section 76, 77 and 78 if the assessee proves that there was reasonable cause for the said failure. In the facts and circumstances of the present case, where the detection of non payment of Service Tax was in the initial months after the introduction of Service Tax on cable TVs services, we are of the view that this is a fit case to waive the penalties under the then section 80 of the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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