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TMI Blog2009 (9) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... to taxability of the impugned service. The entire amount of service tax and interest stands paid before issue of show cause notice. He seeks waiver of penalty under Section 80 of the Finance Act, 1994. held that- no evidence of suppression or mis-management relied on. Leniency warranted. Separate penalty under section 78 not required. Penalty under section 76 reduced. - ST/712/2007-SM(BR) - 1415 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e financial crisis and therefore, there has been default in payment of service tax. Further, during that time, there was dispute relating to taxability of the impugned service. He also submits that the entire amount of service tax and interest stands paid before issue of show cause notice. He seeks waiver of penalty under Section 80 of the Finance Act, 1994. 4. Learned DR submits that this is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions from both sides and perused the record. The appellant is not disputing the service tax liability and order for interest. The appellant is seeking the benefit under Section 80 of the Finance Act, 1994. I find that the appellants registered themselves as service tax assessee on 31-3-2003 and were paying service tax though, in some cases, there was some delay. However, I do not find any just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was registered and was paying service tax for initial period and raised the dispute for the subsequent period. Therefore, some leniency is warranted. The separate penalty under Section 78 is not justified in the facts and circumstances of the case. Further, I reduce the penalty imposed under Section 76 from Rs. 1,14,586/- to Rs. 50,000/- (Rupees fifty thousand). The penalty imposed under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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