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TMI Blog2011 (1) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... al Authority dropping the proceedings was set aside and imposed the penalty - it is not in dispute that the branch office at Bangalore was under the impression that the head office is paying the service tax on their behalf. When it was pointed out that no such payment is made, they got separate registration at Bangalore and paid the entire service tax with interest - The fact finding authority on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration with jurisdictional Central Excise Office in terms of section 69 of the Finance Act, 1994. When a demand was issued to the assessee at Bangalore in a sum of Rs. 3,97,004 for the period from 2002-03 to 2003-04, they sent a reply stating that the head office has paid the service tax. Thereafter, they realized that the head office has not paid the service tax and on instructions, they regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Tribunal. The Tribunal on reappreciation of the entire material on record, held that the Original Authority has given a reasons for waiver of penalty in exercise of his powers under section 80 of the Finance Act and there was actually no mala fide intention to evade the payment of service tax. Once the lapse was pointed out, the assessee has discharged service tax liability along with the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made, they got separate registration at Bangalore and paid the entire service tax with interest. This shows that there was no intention on their part to avoid paying service tax and the interest. In those circumstances, when the Original Authority was satisfied about their bona fides and in exercise of his powers under section 80 of the Finance Act, 1994, the Original Authority was justified in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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