2011 (9) TMI 699

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..... ing authorities have held the non-payment of service tax was not intentional, it was not with any intention to avoid tax, considered the circumstances in which the assessee was placed and reduced the penalty payable, it cannot be said that the said order suffers from any legal infirmity - The contention that once there is a default, the payment of penalty is automatically unsustainable in view of .....

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..... ervice Tax Return. The assessee had obtained Service tax registration vide registration No. 327108190. The assessee lost many of its clients and hence underwent loss. Assessee has paid service tax though not regular, he had paid an amount of Rs. 38,378/- prior to issue of show cause notice and after the issue of show cause notice, an amount of Rs. 92,305/- was paid. In those circumstances, the ass .....

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..... f law arises for consideration in this appeal. The contention that once there is a default, the payment of penalty is automatically unsustainable in view of the language employed in Section 80 of the Act, where if a sufficient cause is made out for the default under any of these provisions, then no penalty shall be imposed. In that view of the matter, the order passed by the Tribunal do not suffer .....

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