TMI Blog2008 (3) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... even before the OIO was issued - it is proper to take a lenient view in the matter and feel that the provisions of Section 80 of the Finance Act could have been issued in this case – penalties u/s 78 are set aside but appellants are liable to pay their interest - ST/25/2007, ST/197 & 198/2006 - - - Dated:- 14-3-2008 - DR. S.L. PEERAN, MEMBER (J) and SHRI T. K. JAYARAMAN, MEMBER (T) Mr V.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant and Ms Sudha Koka, learned SDR, for the Revenue. 3. We heard both sides. 4. The appellants M/s. Akbar Travel are Air Travel Agents. They have been registered under the category of Air Travel Agent with the Excise Authority. They are liable to pay service tax in respect of the air tickets booked by them from all the passengers. However, it was noticed that they had not paid service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the tickets of other category, the appellants had not paid the service tax in time. They had actually suppressed the value of the service tax as can be seen from the show cause notice. Therefore, he said that the impugned orders have to be upheld. 6. On a very careful consideration of the issue, we find that the appellants had not paid service tax in respect of the tickets booke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd circumstances of this case, we would deem it proper to take a lenient view in the matter and feel that the provisions of Section 80 of the Finance Act could have been issued in this case. In any case, the appellants are liable to pay their interest. Hence, we set aside the penalties imposed under Section 78 of the Finance Act and allow the appeal. We allow the appeals in the above manner. (O ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
