TMI Blog2009 (10) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... while implementing the software but fact remains that such problems do happen when new software is introduced - Another factor that goes in favour of the appellants is that they had paid service tax in respect of imported Business Auxiliary Services which the Hon'ble Mumbai High Court had clarified that it was not liable prior to 18.4.2006 – Penalty waived under section 80 - ST/192 of 2009 - A/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of delayed payment and a total penalty of Rs. 6,50,268/- was proposed to be imposed. After adjudication and appellate proceedings, penalty has been confirmed against the appellants. Hence the appeal. 2. Learned advocate Shri Hardik Modh appearing on behalf of the appellants submitted that; (i) The delayed payment was not intentional and it happened because the appellants had purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Board Circular No. 341/18/2004-TRU (Pt.) dated 17 Dec 2004, wherein field formations were directed not to impose penalty for procedural lapses in respect of service tax on the goods transport by road committed before 31.12.2005. It was also stated that no penalty should be imposed on such defaulters unless default is on account of deliberate fraud, collusion, suppression etc. (v) He also submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which delay in payment has taken place are very high whereas excess payments are much smaller. Further, He also submits that even after December 2005 there have been several instances of delay in payment by the appellant and therefore, Circular cited by the learned advocate would not be of any help. Further, he also submits that the fact that there is a delay from 20 days to 166 days also shows th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do happen when new software is introduced. As rightly pointed out by the learned advocate, it was not only a case of delay in payment but there were also several instances of excess payments which itself shows that the software took time to stabilize. Another factor that goes in favour of the appellants is that they had paid service tax in respect of imported Business Auxiliary Services which the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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