2019 (3) TMI 1049

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amesh Nair The appellant are engaged in distribution of Sim Card supplied by Vodafone for which they have received Commission. Initially on 25.10.2004, the appellant had obtained the service tax registration and started paying service tax for the period October 2004 to March 2005 and submitted the half yearly return to the department. On pointing out by the department, the appellant had paid the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... set aside the penalty under Section 78 invoking section 80. He submits that the appellant is not only the assesse who were not paying the service tax, whereas all the distributors in Saurashtra area were not paying service tax under bonafide belief that the service tax is not payable on distribution of pre-paid sim cards, therefore, there is no malafide intention. Hence the penalty under section 7 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der section 78 was set aside. Considering the facts and circumstances and discussion made herein above, we set aside the penalties imposed under Section 78 by invoking section 80 of the Finance Act 1994. Demand of service tax and interest and penalty under 77 is maintained. The appeal is partly allowed in above terms. (Dictated and Pronounced in the open court)
Case laws, Decisions, Judgement .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X