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TMI Blog2009 (5) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... at the learned Commissioner (Appeals), Order of setting aside the penalties imposed under Section 76, 77 and 78 is correct as the respondent have, shown a justifiable cause, for invoking the provisions of Section 80, which the learned Commissioner (Appeals) did so and set aside the penalties. - In sum, the impugned order to the extent it strikes down the interest liability of the respondents is set aside and the impugned order to the extent it sets aside the penalties under Section 76, 77 & 78 is liable to be upheld - ST/268 and 295/2007 - 739-740/2009, - Dated:- 20-5-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Ms. Joy Kumari Chander, JCDR, for the Appellant. None, for the Respondent. [Order per : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents were providing cable services under the category of cable operator services but have not obtained registration and also not paid service tax and have also not statutory returns. It is her submission that the there was an intention on the part of the respondent to suppress the value from the department. It was also submitted that Commissioner (Appeals) has erred in setting aside the interest and penalties without considering the fact that the assessee has been providing the services from August 2002 onwards and the non-payment of service tax was for the past three years. It is her submission that though the respondents have paid service tax before the issuance of show cause notice, but payments were made by them subsequent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under service tax and pay service tax. We find that respondents being in the rural area, could not have known intricacies of the taxing statutes like the Finance Act 1994 in respect of service tax on cable operators. We find that the learned Commissioner (Appeals), Order of setting aside the penalties imposed under Section 76, 77 and 78 is correct as the respondent have, shown a justifiable cause, for invoking the provisions of Section 80, which the learned Commissioner (Appeals) did so and set aside the penalties. We find that in this case, learned Commissioner (Appeals) though not in specific words invoked Section 80 but impliedly invoked the same has set aside the penalty. We find that in the facts and circumstances of this case, penalti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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