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TMI Blog2010 (2) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... stitute of Bank Management (NIBM) but did not pay service tax in respect of the catering charges received from NIBM. They were not even registered with the department as outdoor caterers. Held that- conduct of appellant not indicating bonafide belief. Prima facie good cause not made out for penalty waiver under section 80. pre-deposit of Rs. 2 lakhs directed. X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax and Education Cess totaling to Rs. 5,03,703/- from the appellant for the aforesaid period under Section 73(1) of the Finance Act, 1994. The noticee was also proposed to be penalised under the provisions of Sections 76, 77 and 78 of the Act. There was no reply to the show-cause notice. However, the appellant paid service tax along with education cess for the above period in five instalment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey could not recover service tax from their clients. I have heard the learned SDR also, who has opposed the present application on the strength of the findings recorded by the lower authorities. After considering the submissions, I find that the conduct of the party did not disclose 'bona fides of belief'. The appellant admitted that they were liable to pay service tax on outdoor catering services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Prima facie, they have not made out any good cause for invoking Section 80. In the present application, there is no plea of financial hardships. 3. In the result, the appellant has to pre-deposit the amount of penalty. However, considering the fervent plea made by the counsel on behalf of his client, I am inclined to take a lenient approach and, accordingly, I direct the appellant to pre-deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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