9911796707
TMI Blog2023 (4) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... ical Testing and Analysis Services". On the basis of intelligence, investigation was initiated and show-cause notice was issued to the appellant on 22/04/2014 alleging evasion of service tax of Rs.12,76,526/- for the period 01/10/2008 to 31/03/2013 and recovery of the same and also proposing penalties under Sections 76, 77 and 78 of the Finance Act, 1994. On adjudication, the demand was confirmed with interest. The amount paid by the appellant during the course of adjudication along with interest was appropriated in the adjudication order and no penalty was imposed. The said order of the adjudicating authority was reviewed by the Department and appeal was filed before the Commissioner(Appeals) challenging non-imposition of penalty. The Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant had collected the service tax from the service receivers continuously for a period of 5 years from 01/10/2008 to 31/03/2013 but failed to discharge the service tax nor file returns with the Department disclosing receipt of the said service charges. She submitted that subsequent to confirmation of demand financial difficulty and other related problems cannot be a ground for dispensing with imposition of penalty imposed under Section 78 of the Finance Act, by resorting to Section 80 of the said Act. She has further submitted that Section 80 can be invoked only when a reasonable cause for failure to pay the service tax by the assesse is established; in the present case, the appellant before the authorities below attributing the reason fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present case inasmuch as the daughter of the proprietress is facing a severe medical problem and huge funds are required for such treatment. He has vehemently argued that the circumstances narrated by him be considered as reasonable and invoking Section 80, the penalty be dropped. 5.1. I do not find merit in the contention of the learned advocate that Section 80 is invokable in the present case. The said provision reads as:- 80. Penalty not to be imposed in certain cases . - Notwithstanding anything contained in the provisions of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was reasonable cause for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
