TMI Blog2017 (9) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, their intention to evade service tax by suppressing the facts, cannot be ruled out - penalty u/s 78 is not warranted. The appellant immediately paid tax after issuance of show-cause notice and for the same reasoning, penalty under Section 76 of the Finance Act, 1994, should be waived by invoking Section 80 of the Act, 1994. Appeal allowed - decided in favor of appellant. - S.T. Appeal No.195/08 - FO/A/75191/2017 - Dated:- 28-2-2017 - Shri P. K. Choudhary, Judicial Member Shri Manish Rastogi, Advocate for the Appellant (s) Shri A. Roy, Supdt. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary This appeal has been filed by the appellant against the Order-in-Appeal No.118/PAT/S.Tax/Appeal/08 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, no penal provisions should be invoked. The ld. Advocate drew the attention of the Bench that the appellant by letter dated 28 th September 2005 informed of their activities in detail to the Commr. of Central Excise, Patna. For the proper appreciation of the case, the letter dated 28.09.2005 of the appellant addressed to the Commr. of Central Excise, Patna, is reproduced below :- September 28, 2005 To The Commissioner of Central Excise, Patna. Service Tax clarification Humble petition on behalf of M/s Magadh Utility Services Pvt. Ltd. Most Respectfully sheweth :- We are hereunder placing our case for your kind consideration :- 1. We have been paying service tax with effect from 01.07.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or repair, reconditioning or restoration, servicing of any goods or equipment or (b) maintenance or management of immovable property of our client, as evident from the aforementioned facts. In view of above facts, we seek your kind guidance and advice as to whether we are at all liable to pay service tax for the business we are engaged in as enumerated above. Thanking You Yours faithfully For Magadh Utility Services Pvt. Ltd. Sd/ (Amit Kumar Singh) Director 5.2 I find that the appellant referred the above letter before the Adjudicating Authority. It is stated that the Department had not responded to the appellant s letter dated 28.09.2005. Thus, it is clearly evident that the Department was aware of the activi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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