TMI Blog2018 (4) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Consultant, the appellant though had reflected its liability in the E R1 returns, but did not pay the service tax within the stipulated time frame - based on the records maintained by the appellant, the department has proceeded for recovery of the adjudged dues. Therefore, mala fides cannot be attributed for imposition of penalty on the appellant - penalty set aside by invoking section 80 - ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant also earns income from labour charges and also incur expenses made on account of transportation i.e. freight. On further investigating into the matter, the department concluded that the services of manufacture of mould, carried out by the appellant are rightly classifiable under tax able category of business auxiliary service , as defined under Section 65(19) of the Finance Act, 1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the benefit of Section 80 of the Finance Act, 1994 should be extended to the appellant, for non - imposition of penalties on it. To support such stand, the Learned Consultant submits that non - payment of service tax within the stipulated time was due to the bona fide belief that the appellant was not permitted to pay the service tax amount from its CENVAT account. Thus, he subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalties on it. In this context, the certificate dated 30/12/2017 of M/s AB Nawal and Associates, Cost Accountants, furnished by the appellants was perused by us. We find that due to wrong advice of the Excise Consultant, the appellant though had reflected its liability in the E R1 returns, but did not pay the service tax within the stipulated time frame. Further, we also find that based on the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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