9911796707
TMI Blog2009 (3) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... orth by the respondent before him for non-payment of Service Tax dues to ignorance of law. – respondent situated in rural area and not aware of provisions of the law - Accordingly, the impugned order to the extent it sets aside the penalties u/s 76, 77 & 78 is upheld as being legal and proper. - Since the respondents has not challenged the interest portion before the ld. Commissioner (Appeals) nor has he filed any cross-objection here, we are of the considered view that the interest liability has to be fastened upon the respondent for non-payment of the Service Tax dues in time. Revenue’s appeal is allowed partly. - ST/184/2007 - 733/2009 - Dated:- 23-3-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Ms. Joy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission that the respondent was providing services under the category of 'cable operator services' and was not paying Service Tax and was also not filed periodical returns. It is her submission that there was an intention on the part of the respondent to suppress a portion of the amounts collected from the customers and they also failed to obtain registration. It is her submission that the ld. Commissioner (Appeals) has erred in setting aside the interest and penalties. 4. None appeared on behalf of the respondent despite notice. Since the case is of 2007, we take up the matter for disposal in the absence and any representation from the respondent. 5. Considered the submissions made by the ld. Jt. CDR and perused the records. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the penalties u/s 76, 77 78 is upheld as being legal and proper. 7. As regards, the interest amount that has been set aside by the ld. Commissioner (Appeals), we find that the interest is payable on the amount which escaped tax. Since the respondents has not challenged the interest portion before the ld. Commissioner (Appeals) nor has he filed any cross-objection here, we are of the considered view that the interest liability has to be fastened upon the respondent for non-payment of the Service Tax dues in time. Accordingly that portion of the impugned order which sets aside the interest liability on the respondent is liable to be set aside and we do so. 8. In sum, the impugned order is modified to the extent as indicated h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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