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TMI Blog2010 (6) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... ly even when tax amount not received from recipient. Thus Service Tax liability confirmed. Penalties set aside. - ST/225/2009 - A/281/2010-WZB/MUM/C-IV/SMB - Dated:- 15-6-2010 - Shri Ashok Jindal, Member (J) REPRESENTED BY: Shri D.S. Ladha, Advocate, for the Appellant. Shri S.M. Vaidya, JDR, for the Respondent. [Order]. - The appellant has filed this appeal against the confirmation of Service Tax demand in the category of 'Business Auxiliary Service' alongwith interest and various penalties under Sections 76 and 77 of the Finance Act, 1994. 2. The brief facts of the case are that Preventive Branch officers visited the premises of M/s. Somaiya Organo Chemicals (SOC) and found that M/s. SOC during the period from April 2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that for transportation of the said molasses, M/s. Soc will discharge their service tax liability as recipient of the Goods Transport Service but they did not discharge their liability. Hence, the appellant was held liable for Service Tax under the category of 'Business Auxiliary Service'. Accordingly, the appellant obtained registration on 9-1-2008 and they paid the Service Tax amounting to Rs. 4,50,000/- on their own on 26-2-2008 without receiving the Service Tax from M/s. soc and he further paid the Service Tax amounting to Rs. 3,85,910/- with interest on 21-2- 2008. In that situation the benefit of Section 80 of the Finance Act, 1994 is to be given to the appellant to his bona fide belief and prayed that although the appellant has paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd has not disputed the fact of providing taxable service, The service recipient provided the details of the bills and same were found totally and it is not the case of the department that the assessee have pro vided taxable service but have not issued invoices of bills. Hence due weightage needs to be given to the argument that they had intention to evade the service tax and as such penalty proceedings under Section 78 of the Finance Act, 1994 needs to be dropped." 7. In these circumstances, the appellant has proved his bona fide and the provision of the Finance Act, 1994 are being a new one, the appellant deserves the benefit of Section 80 of the Finance Act, 1994. Accordingly, the penalties imposed under Sections 76 and 77 of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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