9911796707
TMI Blog2018 (11) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: S.S. GARG The present appeal is directed against the impugned order dt. 26/12/2008 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are registered under Service Tax in the category of 'Tour Operators service' under which the original authority has confirmed the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the year 2000-01 revealed that the appellant had earned income from the supply of vehicles for tourist purpose and the appellant has not paid the service tax on said taxable service for the period from April 2000 to October 2003 and short paid during November 2003 to March 2006. Further the appellant accepted the judgment of Hon'ble High Court order regarding the levy of service tax on the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court of Karnataka. He further submitted that the entire service tax has been paid and in addition to the service tax a further amount of Rs. 75,000/- has also been deposited under Section 35F of Central Excise Act, 1944 which covers the interest liability and the only prayer made by the learned counsel for the appellant is for setting aside the penalties on the ground that there was no suppre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore we find that the appellant had a bona fide belief and reasonable cause for non-payment of service tax but subsequently they have paid the service tax and also the interest. Therefore we are of the view that the appellant is entitled to waiver of penalty under Section 80 of the Finance Act. In view of the judgment of the Hon'ble High Court of Karnataka in the case of CST Vs. Motor World [2012(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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