TMI Blog2008 (12) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability was on the manufacturer not on the Goods Transport Agency. It is also seen that the appellant paid the Service Tax on their own and it is not that the department first pointed out the non-payment and then they paid the Service Tax - the delay in payment of Service Tax was on account of their ignorance of the law, is acceptable. Penalty waived invoking the provisions of section 80. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The Service Tax for the period December 2005 to February 2006, was paid on 31-3-2006. The department subsequently issued a show-cause notice for imposition of penalty on the appellant under section 76 of the Finance Act, 1994 for delay in payment of Service Tax by the due date. The Assistant Commissioner vide order-in-original dated 28-2-2007 holding that the appellants have failed to deposit t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x registration and paid the Service Tax for the period up to November 2005 on 8-12-2005 along with interest and subsequently the tax for the period up to February 2006 on 31-3-2006 along with interest. He pleaded that their unit is a sick unit and in spite of this they have paid the Service Tax and reason for delay its initial payment of Service Tax was their ignorance of the law. He, therefore, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the non-payment and then they paid the Service Tax. From the conduct of the appellant, I am of the view that their plea that delay in payment of Service Tax was on account of their ignorance of the law, is acceptable. I. therefore, of the view that in this case section 80 of Finance Act should have been invoked for waiving the penalty. Ordered accordingly. The impugned order, therefore, is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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