9911796707
TMI Blog2011 (1) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides. Shri M. Karthikeyan, Ld. Advocate appearing for the appellants states that service tax in respect of supply of labour service was levied with effect from 16.06.2005, the appellant is an individual and has supplied labour to only one unit, his business was on a very small scale and he was ignorant of the newly introduced legal provisions providing for imposition of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid before the issue of show cause notice. He pleads that this is a fit case for waiver of penalty under Section 80 as the appellant was ignorant of the law and he has proved his bonafide by paying service tax and interest amount. 2. Heard the Ld. SDR, Shri C. Rangaraju. He states that the appellant has not paid 25% of the penalty amount within one month of the original order and hence fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t provisions of Section 80 are applicable to penalties imposable under Sections 76, 77 & 78. The said Section 80 does not authorize the adjudicating authority to waive the penalties under some of the listed sections and to impose penalty under some of them. The only condition provided under Section 80 is that if the assessees prove that there was a reasonable cause for failure on his part for attr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts as held by the original authority, which has not been appealed against by the department. Hence, the impugned order is set aside and penalty imposed under Section 78 is waived and the appeal of the appellant assessee is allowed. Consequently, the appeal of the department seeking enhancement of the penalty reduced by the lower appellate authority is also rejected. X X X X Extracts X X X X X X X X Extracts X X X X
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