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TMI Blog2012 (9) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... their part not to pay the Service Tax within time - as the cause explained by the Appellant not to follow the provisions of the Finance Act, 1994 is reasonable no penalty u/s 76 is levied in view of the provisions of Section 80 - in favour of assessee. - ST/47/2011 - Final Order No. A-581/KOL/2012 - Dated:- 14-8-2012 - SHRI S.K.GAULE, J. SHRI S.NAIK, C.A. FOR THE APPELLANT ( S); SHRI S.MISRA, A.R. ( ADDL. COMMR.) FOR THE REVENUE. Per Shri S . K . Gaule Heard both sides. 2. The Appellant filed this Appeal against Order-in-Appeal No.128/ST/KOL/10 dated 21.12.2010, whereby the learned Commissioner (Appeals) has set aside the Order-in-Original to the extent of imposition of penalty. 3. Briefly stated facts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services did not fall under the Service Tax liability in terms of the provisions of Section 80 of the Finance Act, since there was a reasonable cause for their failure to pay the Service Tax and by not taking the registration. Therefore, they are not liable to be penalized in view of the provisions of Section 80 of the Finance Act, 1994. 5. The contention of the AR appearing for the Revenue is that there had been no sufficient cause for waiving the penalty under Section 80, rather by way of belated registration they tried to evade payment of Service Tax by not paying the same before they submitted their ST-3 Returns for the periods from 16.06.05 to 30.09.05, 01.10.05 to 31.03.06, 04.04.06 to 30.09.06 and 01.10.06 to 31.03.07. In this co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o paid the Service Tax of Rs.1,63,873/- from their own pocket. They did not receive anything from their clients, and they had paid all the dues including the remaining Service Tax along with the interest. I find that the lower Adjudicating Authority in his finding had recorded that there was no intention on their part not to pay the Service Tax within time. He found that the explanation and submission made by the Appellant in regard to short payment of Service Tax and Education Cess, are justified. The lower Adjudicating Authority considering all these aspects did not impose any penalty against the Appellant. I also find that the cause explained by the Appellant not to follow the provisions of the Finance Act, 1994 during the period in ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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