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TMI Blog2010 (5) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... ves on 13.3.2003. The respondent did not file any Service Tax-3 returns neither they have paid any service tax payable on the services rendered by them. Held that- counter the findings of the Commissioner (Appeals) mere saying that the ignorance of law is not an excuse, penalty should be imposable is not sustainable as the respondent has been able to give reasonable explanation for dropping the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt did not file any Service Tax-3 returns neither they have paid any service tax payable on the services rendered by them. The respondent were issued summoned for 18.9.2006, 4.10.2006 and 6.12.2006, statement of the proprietor was recorded, who stated that he has paying service tax from April 2005. He further submitted that he has not paid service tax as he has not received the same from BSNL. Inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t him. He further submitted that as per Section 80 of the Finance Act, penalty can be dropped only when the assessee proves that there was reasonable cause for the said failure. Hence, the penalty is imposable. 4. None appeared on behalf of the respondent despite notice. 5. Heard. 6. On carefully going through the submissions made by the learned DR. I find that Section 80 of the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... funds to pay the service tax itself and had complied the payment of service tax by selling his wife ornaments. These factors have been considered by the Commissioner (Appeals) in the impugned order and considering the same as reasonable, he exercised the powers conferred under Section 80 of the Finance Act, 1994 and waive the penalties. 7. The learned DR failed to counter the findings of the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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