9911796707
TMI Blog2009 (12) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise wrote letters dated 17-5-2006 and 16-6-2006 advising them to pay service tax under sub-section 65(105)(zzzm) of the Finance Act, 1994. The appellants thereafter appears to have convenienced the tenants and collected the service tax and paid the service tax on 8-10-2007. The tax dispute relates to the period May, 2006 to September, 2006. original authority imposed penalties u/s 76 and 77. Hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges from the tenants on lease. The Superintendent of Central Excise wrote letters dated 17-5-2006 and 16-6-2006 advising them to pay service tax under sub-section 65(105)(zzzm) of the Finance Act, 1994. The appellants thereafter appears to have convenienced the tenants and collected the service tax and paid the service tax on 8-10-2007. The tax dispute relates to the period May, 2006 to Septem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mistake, if any, was bona fide and it is a fit case for invocation of section 80 of the Finance Act, 1994 and waiver of penalty. 4.2 Ld. DR reiterates the findings of the Commissioner (Appeals). He also submits that there is considerable delay in paying the service tax even after issue of letters by the jurisdictional Central Excise Authorities and, therefore, penalty is warranted. 5. I have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low. However, the prayer of the appellant for waiver of penalties is justified. The appellant is an authority under the local body. When the jurisdictional Central Excise Authorities have written to the appellants, they have promptly convinced their recipients and collected the tax and paid the same. They have also subsequently registered themselves and have been filing the returns. No evidence on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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