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TMI Blog2011 (7) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... thority has no option but to impose penalty - Therefore both the lower authorities have not considered the applicability of provisions of Section 80 of Finance Act, 1994 before coming to the conclusion that penalty equal to the service tax short paid has to be imposed - The matter is required to be remanded for fresh consideration of the issues in the light of facts and circumstances and the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved itself can be decided and therefore I waive the requirement of pre-deposit and take up the appeal itself for final disposal with the consent of both the sides. 3. In this case the payment for the quarter ending December 2008 was made by the appellant on 29.07.09 with interest and for the quarter ending March 2009 payment was made on 16.09.09 with interest. Show cause notice was issued to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so find that the original adjudicating authority went on the assumption that service tax had not been paid by the appellants and there was a short payment of Rs.1,788/- even after payment with interest by the appellant. This has been found to be wrong by the learned Commissioner (Appeals) and therefore the whole case is of delayed filing of return and delayed payment. While the lower authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore the penalty imposed under Section 76 is legal and justified. I do not find merit on the contention of the appellant. 5. The learned DR submitted that in para 15 the applicability of provisions of Section 80 has been discussed. However the fact remains that while discussing provisions of Section 76 of Finance Act, 1994, the Commissioner has taken a view that penalty under Section 76 is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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