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TMI Blog2012 (6) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... would nowhere show that there was mistake or with an intention to evade duty - differential service tax demand has arisen because of different methods followed for the purpose of preparation balance sheet and ST-3 return - waiver of penalties by invoking Section 80 instead of remanding the matter to original adjudicating authority for verification of records – in favour of assessee. - ST/547 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was issued demanding differential service tax on the ground that the income shown in the balance sheet and actually shown in ST-3 returns do not tally and the period covered was 01.7.2003 to 2007-2008. Appellants submitted before the lower authorities that a portion of the demand was covered by the earlier proceedings and also paid up the differential duty demanded for the subsequent period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chartered Accountant that this would mean that the appellants have not been careful and even after an offence case was registered and the matter concluded they continued to commit such mistakes, which would mean that penalty is required to be confirmed. The learned Chartered Accountant at that point of time mentioned that he would like to verify the records once again and therefore sought adjourn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by him, it can be seen that there were return of cheque which happened subsequently and he had also seen that certain portion of the amount reflected in the year 2006-07, the tax has been paid in next year. 3. On going through the statement and the submissions made by the learned Chartered Accountant, I find that considerable efforts have been put in to prepare the statement and details have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought out by the learned Chartered Accountant are correct, which would increase the scriptory work, energy and the time of the officers at the lower level, assessee and their accountants. Since the demand for service tax and interest is not being challenged, appeal is allowed by setting aside the penalty as proposed above. (Dictated and pronounced in the Court) - - TaxTMI - TMITax - S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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