TMI Blog2008 (4) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... e Service Tax & accordingly provisions of Section 80 ibid are rightly invokable for non levy of penalty under Section 76 - penalty is set aside, as the Service Tax liability was discharged before the issue of SCN - ST/112/2007 - A/407/2008-WZB/C-I/(SMB), - Dated:- 25-4-2008 - Shri A.K. Srivastava, Member (T) Shri J.P. Joshi, Advocate, for the Appellant. Shri U.H. Jadhav, JDR, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of each case and she has to act within the parameters given under Section 76 ibid read with Section 80 ibid. Since no reasonable cause for failure to pay Service Tax was given by the appellants, she imposed the above referred penalty. 4. I find that the appellants are a Corporate body held by Maharashtra State Government. Their all administrative, legal and taxation matters are l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have avoided 'out of pocket' pay. I find that there are mitigating circumstances in this case. There is reasonable cause for the delayed payment of the Service Tax by the appellants and accordingly provisions of Section 80 ibid are rightly invokable for non levy of penalty under Section 76 ibid. The appellants have paid the entire Service Tax due alongwith the interest. 5. In the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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