TMI Blog2008 (5) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... t by him - during the relevant period there was ignorance of provisions and it was for this purpose that an amnesty scheme was introduced in the year 2004 - reduction of penalty by Commissioner by exercising discretion u/s 81 (sic) (Section 80), cannot be faulted with - ST/26/2008-Mum - A/476/2008-WZB/C-III/(SMB) - Dated:- 16-5-2008 - Shri K. K. Agarwal, Member (T) Shri C. Lama, JDR, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is contention that the receiver of the service viz. M/s. Grasim Industries, who were earlier paying Service tax in respect of other clients also never pointed out to him regarding his liability to pay Service tax and therefore he was totally ignorant about his liability to pay Service Tax. The matter was adjudicated by Asst. Commissioner, who had imposed penalty besides confirming tax and interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im. I also notice that the law has undergone a change and prior to the year 2000 the liability to pay Service tax was on the receiver of the service and not on the provider of the service. I further notice that Service tax was in its nascent stage during the relevant period and there was wide spread ignorance of provision of Service tax and it was for this purpose that an amnesty scheme was introd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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