9911796707
TMI Blog2018 (8) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal is directed against the impugned order dated 11.01.2018 passed by the Commissioner (Appeals) whereby the Commissioner (A) has confirmed the Order-in-Original and rejected the appeal. 2. Briefly, the facts of the present case are that the appellant is a dealer in two wheelers automobiles and also runs a service station for servicing of the two wheelers automobiles. They have registered for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O No.MYS-EXCUS-000-DUVN-AC-RG-024-2016-17 dated 27.12.2016. The lower authority (a) confirmed the entire demand of Service Tax of Rs. 1,91,324/- (b) Confirmed interest thereon under Section 75; (c) imposed a penalty of Rs. 1,91,324/- on them under Section 78. The appellant has paid the Service Tax of Rs. 1,91,327/-, interest of Rs. 25,517 and 25% of the penalty of Rs. 47,831/- on 18.01.2017. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ategory of 'Business Auxiliary Service' as per Board's Circular No. 87/05/2006-ST dated 06.11.2006. He further submitted that the appellants had neither charged the Service Tax nor collected from their customers i.e. finance companies and still deposited the entire Service Tax along with interest. He further submitted that the appellants have also paid the balance interest of Rs. 70,106/- on 24.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Karnataka rendered in the case of Commissioner of Service Tax, Bangalore Vs. Motor World [2012 (27) STR 225 (Kar.)] wherein it was held that penalty is not imposable under Section 80 of the Act even if the non-payment of Service Tax was on account of suppression of facts and tax itself is demanded for the extended period of limitation. 5. On the other hand, the learned AR defended the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Motor Worlds cited supra, I am of the opinion that the appellants are not liable to pay the remaining penalty. Therefore, I extend the benefit of Section 80 to the appellants as I find that there was no intention to evade the payment of Service Tax as per the conduct shown by the appellants while paying the Service Tax and the interest and 25% of the penalty. Consequently, I allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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