TMI Blog2017 (9) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... malafide on their part. Though Section 76 penalty is not with reference to malafide intend, this is also a penal provision for non-payment of service tax in time - Section 80 provides for waiver of penalty under Section 76 if reasonable cause is shown for non-payment of tax in time - penalty u/s 76 waived - appeal allowed - decided partly in favor of appellant. - Service Tax Appeal No.58589 of 2013 - ST/A/55822/2017-CU[DB] - Dated:- 3-8-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Rudra Jhoti, Advocate for the appellant. Shri Sanjay Jain, Authorized Representative (DR) for the Respondent. ORDER Per. B. Ravichandran The appeal is against order dated 28/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant definitions. He recorded that in his considered opinion that the party being a Government of India Undertaking, it would not be justified to allege that there was an intend to evade payment of service tax. With this reasoning, he did not impose penalty under Section 78. However, he imposed penalty under Section 76. In the remand order, in spite of the Tribunal directing the Original Authority to examine the applicability of Section 80 for the penalty under Section 76, the Original Authority held that failure to pay service tax is not attributable to any reasonable cause. No such reasonable cause could be adduced by the appellant. As such, he confirmed the imposition of penalty under Section 76. The learned Counsel submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also note that the appellant who is a Government of India Undertaking has fully discharged the service tax with applicable interest before even the service tax liability was confirmed in the first adjudication order. We also note that appellant being a Government company creates a rebuttable presumption of nonexistence of any malafide on their part. Though Section 76 penalty is not with reference to malafide intend, we note that this is also a penal provision for non-payment of service tax in time. Section 80 provides for waiver of penalty under Section 76 if reasonable cause is shown for non-payment of tax in time. Having examined the facts and circumstances mentioned in the impugned order and the reason for non-imposition of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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