TMI Blog2017 (5) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax on the various service tax income nor paid the service tax to the Government. This fact clearly establishes the fact that the appellants had no mala fide intention to evade payment of service tax - this is a fit case to invoke the provisions of Section 80 and waive the penalties imposed - appeal allowed - decided in favor of appellant. - ST/201/2007-DB - Final Order No. 20562 / 2017 - Dated:- 27-4-2017 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Mr. B.V Kumar Law Associates For the Appellant Dr. Ezhilmathi, AR For the Respondent ORDER Per V. Padmanabhan The appellant is against the Order-in-Original No.17/2007 dated 20.2.2007 passed by the Commissioner of Service Tax, Bangal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST, LTU, Bangalore vs. Addecco Flexione Workforce Solutions Ltd.: 2012 (26) STR 3 (Kar.) ii. CST, Bangalore vs. Fruition Informatics (P) Ltd., Bangalore: 2012 (26) STR 519 (Kar.) iii. CCE, Mangalore vs. Nisa Industrial Services (P) Ltd., Bangalore: 2011 (24) STR 644 (Kar.) iv. CST, Bangalore vs. Motor World: 2012 (27) STR 225 (Kar.) v. CCE, Pune-III vs. Sinhagad Technical Education Society: 2016 (41) STR 283 (Tri.-Mum.) vi. Indian Hotels Ltd. vs. CST, Mumbai: 2016 (42) STR 927 (Tri.-Mum.) 4. The learned AR supported the impugned order. 5. In the present appeal, the appellant has not challenged the liability to payment of service tax. It is also on record that full service tax dues have already been paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act. Having regard to the said reasoning assigned by the appellate authority and the Tribunal we hold that the concurrent finding of fact arrived at by the first appellate authority and the Tribunal that a ground is made out for waiving of the penalty 80 of the Act is justified and does not suffer from any perversity or arbitrariness so as to call for interference. Accordingly, we answer the substantial questions of law against the Revenue and hold that the appeal is devoid of merits and pass the following order : The appeal is dismissed. 5.1 The Hon ble Karnataka High Court in the case of CST, Bangalore vs. Motor World (supra) has also taken a similar view. 13. Therefore, given the language of Section 80 of the Act, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onclusion that the same was the right thing to do. Only if it found to be frivolous, without substance or foundation, the question of imposing penalty would arise. 5.2 Section 80 of the Finance Act, 1994, as it stood at the relevant time is reproduced below for ready reference. Section 80. Penalty not to be imposed in certain cases. - Notwithstanding anything contained in the provisions of Section 76, Section 77, section 78 or section 79, 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. 5.3 The reason cited by the appellant for non-payment of service tax at the relevant time is ignorance of the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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