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TMI Blog2011 (11) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... of business, co-operated during proceedings and have promptly paid the demand. These facts clearly show that omission to pay Service Tax was not intentional and reasonable cause required to be shown under Section 80 of Finance Act, 1994 has been shown. -Decided against the Revenue. - ST/205/200 - A/2149/2011-WZB/AHD - Dated:- 30-11-2011 - MR. B.S.V. MURTHY, J Represented by: Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner should not have set aside the penalty. Ld.Chartered Accountant, on behalf of the respondent, submits that as soon as the respondent was informed by the Department by way of formal letter that she is required to pay Service Tax, she promptly took registration and in the application for registration, she has indicated that she started business from 6.7.00. This shows the bonafides of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n also, she has given the date of commencement of business. These facts clearly show that omission to pay Service Tax was not intentional and reasonable cause required to be shown under Section 80 of Finance Act, 1994 has been shown. Therefore, the order of the Commissioner (Appeals) setting aside the penalty is proper and does not require any interference. 4. Accordingly, the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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