TMI Blog2017 (1) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, it has to be considered that the appellant has attended the personal hearing - Further written submissions was filed on behalf of the appellant in the personal hearing held on 18-10-2007 before the Commissioner (Appeals). In the said written submission, it is stated that the appellant accepted the liability of service tax, and prayed for waiving the penalty by invoking Section 80 of the Finance Act. This being so, as the appellant having accepted the liability and also having not defended the show cause notice, even after getting opportunity, I am of the view that the beneficial provision of Section 80 need not be invoked. I find penalty imposed under Section 78 to be legal and proper. However, the penalty imposed u/s 76 is set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) upheld the same. Hence this appeal. 3. The Ld. Counsel, Shri B.Venugopal strongly argued that there was a mismatch between the amounts collected and the amount reflected in the balance sheet and therefore, there occurred a short payment of Service tax. He contended that there was no intentional evasion of payment of service tax and that the appellant paid an amount of ₹ 1,63,913/- along with interest prior to issuance of show cause notice. He pleaded that penalties may be waived by invoking Section 80 of the Finance Act. 4. On behalf of the respondent the Ld. AR, Shri Arun Kumar reiterated the findings in the impugned order. He submitted that the penalty imposed under Section 78 is in regard to the amount which remain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed on behalf of the appellant in the personal hearing held on 18-10-2007 before the Commissioner (Appeals). In the said written submission, it is stated that the appellant accepted the liability of service tax, and prayed for waiving the penalty by invoking Section 80 of the Finance Act. This being so, as the appellant having accepted the liability and also having not defended the show cause notice, even after getting opportunity, I am of the view that the beneficial provision of Section 80 need not be invoked. 7. In view thereof, I find penalty imposed under Section 78 to be legal and proper. However, the penalty imposed u/s 76 is set aside. The impugned order is modified to the extent of setting aside the penalty imposed u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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