TMI Blog2017 (5) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... ity under the reverse charge mechanism - there is no intention to evade tax as they being Government of Maharashtra undertaking, accordingly we hold that this is a fit case for invoking the provisions of Section 80 of the FA, 1994 for setting aside the penalties imposed - appeal allowed - decided in favor of appellant. - ST/34/2012 - A/86657/17/STB - Dated:- 15-3-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri V D Gaware, Assistant Manager of appellant Shri A B Kulgod, Assistant Commissioner (AR) for the respondent ORDER Per: M V Ravindran This appeal is directed against Order-in-Original No:73/BR-73/ST/Th-I/2011 dated 31/10/2011 passed by the Commissioner of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ischarged and in response to such a query, it was informed, that interest liability was not discharged and that they would do so. Accordingly, the bench adjourned the matter for hearing on 23/11/2016 and to ascertain whether interest liability has been fully discharged or otherwise. Due to non-availability of bench on 23/11/2016 and 12/01/2017 the matter was listed today. 5. Shri V D Gaware, Assistant Manager of appellant appeared before us and submitted that they have paid the interest and produces copies of the challans of State Bank of India. We note that the interest liability is discharged by the appellant, although belatedly. 6. Learned Authorised Representative reiterates the findings of the lower authorities. 7. The issue t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax liability under the reverse charge mechanism and that the issue was agitated before the highest Court in the case of Laghu Udyog Bharati v. Union of India 1999 (112) ELT 365 (SC) and before the Tribunal in various cases viz. Prabhat Zarda Factory v. Commissioner of Central Excise, Patna 2002 (50) ELT 326 (CEGAT.KOL) and Rewa Gases Pvt Ltd v. Commissioner of Central Excise, Raipur 2002 (143) ELT 375 (Tribunal) . We find strong force in the contentions raised by the appellant before us that there is no intention to evade tax as they being Government of Maharashtra undertaking, accordingly we hold that this is a fit case for invoking the provisions of Section 80 of the Finance Act, 1994 for setting aside the penalties im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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