2010 (7) TMI 103

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..... ency cannot be shown to the appellants and Section 80 is not applicable but the appellants have paid service tax amount of Rs.5,35,888/- on 30.7.2005 before issue of the show-cause notice, and along with interest. Held that- they are liable to penalty of Rs.91,370/-. Accordingly, the penalty of Rs.6,29,229/- determined by the authorities below is reduced to an amount of Rs.91,370/-. The appeal is .....

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..... en paid before issue of SCN, lenient view should be taken and penalty should be waived in view of the provisions of the Section 73 and Section 80 of the Finance Act, 1994. 3. I have heard ld. SDR, Shri C.Dhanasekaran who points out that the appellants have collected the service tax amount but not promptly paid to the department as per the finding of the lower appellate authority. In such a case, .....

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..... issue of the SCN. Similarly, provisions of Section 80 cannot also apply in respect of this amount as the appellants had collected the service tax amount from their customers. Consequently, I am of the view that they are liable to penalty of Rs.91,370/-. Accordingly, the penalty of Rs.6,29,229/- determined by the authorities below is reduced to an amount of Rs.91,370/-. The appeal is thus partly a .....

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