TMI Blog2023 (5) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... to the omissions which have occurred on the part of the noticee. The Hon ble Tribunal in similar circumstances has waived the penalties in terms of Section 80 of the Act ibid. - reliance can be placed in the case of NAGAR NIGAM, KOTA VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I [ 2009 (12) TMI 457 - CESTAT, NEW DELHI] , COMMISSIONER OF CENTRAL EXCISE, JALANDHAR VERSUS M/S GENERAL MANAGER, TELECOM [ 2012 (8) TMI 499 - CESTAT, NEW DELHI] and ANDHRA PRADESH TOURISM DEVELOPMENT CORPN. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, HYDERABAD [ 2012 (5) TMI 346 - CESTAT, BANGALORE] . There are no reason to differ from the said findings specifically when in the present appeal also the appellant has deposited the entire amount of demand conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed vide the Order-in-Original No. 102-103/2015-16 dated 08.12.2016. The appeal thereof has been rejected. Being aggrieved the appellant is before this Tribunal. 3. We have heard Mr. Bimal Jain, ld. Counsel for the appellant and Dr. Radhe Tallo, ld. Authorised Representative for the Revenue. 4. Ld. Counsel for the appellant has submitted that since the issue of liability of the appellant stands already decided as against the appellant and that the appellant has already deposited the amount of demand alongwith the amount of interest, as confirmed, vide the following challan details:- Sl. No. Challan No. Dated Amount paid Remarks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itorium. Hence there is no infirmity in the order under challenge when service tax on the commission income under business auxiliary services has been confirmed. However, it is acknowledged that this Tribunal vide the Order dated 10.04.2017 has set aside the imposition of penalty upon the appellant for non-discharge of the similar demand. 7. Having heard the rival contentions and perusing the record, it is observed that the only issue involved in the present appeal before us remains with respect to the penalty as has been imposed upon the appellant. We observe that several Show Cause Notices were earlier issued against the present appellant raising the similar allegations for the period prior the period involved in the present case. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situation and not due to an intent to evade payment of duty. The same applies to the other charges. Being a defence organisation, the noticee had no malafide intention in not charging Service Tax on these charges and depositing the same to the government Exchequer. The noticee was under a bonafide doubt regarding the taxability or otherwise of the activities carried out by them and this constituted reasonable cause for non-payment of the tax. I also notice that after dismissal of their appeal by the Hon ble Supreme Court, the noticee immediately has agreed to deposit the remaining demand of Service Tax alongwith interest. Further, the noticee has deposited their whole Service Tax liability as intimated vide their letter dated 22.02.2019. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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