2005 (4) TMI 606

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..... V. Valte, SDR, for the Respondent. ORDER Heard both sides. 2. Ld. SDR pointed out that Revenue also filed two Appeal Nos. ST/105-106/05/NB(S) against the same impugned order which are listed on 28-4-05. As the appeals filed by the assessee is listed today, therefore, the appeals filed by the Revenue are also called and arguing along with these appeals. 3. The appellants are challeng .....

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..... ellant, therefore, there was some delay in depositing the Service Tax. 5. The contention of the appellant is also that in the impugned order, the Commissioner (Appeals) held that the appellant acted in a bona fide belief that the Service Tax was paid only after the same was collected from the customer. The appellants also relied upon the provisions of Section 80 of the Finance Act which prov .....

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..... Tax was depositing late. I find no infirmity in the impugned order whereby the penalty is imposed. However, taking into the facts and circumstances of the case as the finding of the Commissioner is that the appellant acted in a bona fide, though erroneous, belief that the Service Tax has been paid the same was collected from the customers and in view of the provisions of Section 80 of the Finance .....

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