TMI Blog2008 (3) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... epted by the lower authorities -. In view of the fact that appellant had already discharged the service tax liability along with interest even before the issue of show cause notice, the imposition of penalties is not warranted - ST/133/2006, - 469/2008 - Dated:- 24-3-2008 - DR. S.L. PEERAN, MEMBER (J) and SHRI T. K. JAYARAMAN, MEMBER (T) Shri Ch. Venkateswara Rao, learned Advocate, appeare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants approached the Commissioner (Appeals). The Commissioner (Appeals) has stated that the appellants had taken Service Tax registration during the month of September, 2002. Therefore, he is legally bound to collect service tax from his subscribers and pay the same to the Government. Their explanation that their state association is negotiating the matter with the Government was not accepted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be invoked. In Para 2 of the Adjudication order, the Deputy Commissioner judicially held that that reason put forth by the appellant for their failure to pay the correct amount of tax and submission of returns in form ST 3 is reasonable and therefore he does not propose to impose any penalty on the appellants under Section 78 of the Finance Act. Having given such a judicious finding, the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... association was pursuing the matter with the Government. This explanation has not been accepted by the lower authorities. However, from Para 7 of the Adjudication order of the lower authority, it is very clear that the appellant had already discharged the service tax liability along with interest even before the issue of show cause notice. In view of the above fact, the imposition of penalties is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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