TMI Blog2018 (4) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... ax more than what was due from him under the provisions of the Act. There was a reasonable cause for the failure to pay the service tax - penalty set aside by invoking section 80. - Appeal(s) Involved: ST/800/2009-SM - Final Order No. 20287 / 2018 - Dated:- 20-2-2018 - MR. S.S GARG, JUDICIAL MEMBER Shri G.H, Pradhyumna, Advocate, For the Appellant Smt. Kavitha Podwal, Superinten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al dt. 18/07/2008 confirmed the demand of service tax amounting to ₹ 4,29,909/- under various categories of service along with interest and penalties under Sections 76, 77 78. Aggrieved by the said order appellant filed appeal before the Commissioner(Appeals) and the Commissioner(Appeals) vide the impugned order has set aside the service tax on the taxable value of under the category of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09/- as determined by the original authority. He further submitted that he has already paid service tax more than what was due. He also submitted that penalties under Sections 77 and 78 etc. are not sustainable as there was a reasonable cause for the failure to pay service tax because the appellant was small contractor and was new to the Service Tax procedure and was not aware of his liability and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act is imposable on a person who has suppressed taxable value from the department, imposition of penalty under the said provision is not automatic but subject to Section 80 of the Act. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both sides and perusal of records, I find that the appellant is a small contractor w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
