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TMI Blog2013 (1) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... n to evade Service Tax liability. Thus as decided in Kalamna Market Urben (2010 (7) TMI 200 - CESTAT, MUMBAI) and Singla Finance Services (2010 (6) TMI 136 - CESTAT, NEW DELHI) that if Service Tax liability is discharged before issuance of show cause notice, the provision of Section 80 can be brought into play and penalty can be waived - in favour of assessee. - ST/374/2011 - - - Dated:- 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... give any reasonable cause for setting aside the proposition of penalty under Section 76 of Finance Act, 1994 on the ground that the assessee had been registered with the Department and was paying tax on regular basis but for the period April 2008 to September 2008, short paid the amount of Service Tax under various services and penalty should have been imposed under Section 76 of Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Singla Finance Services 2010 (20) STR 642 (Tri-Del.), the ratio of which is that if Service Tax liability is discharged before issuance of show cause notice, the provision of Section 80 can be brought into play and penalty can be waived. 8. I do not find any reason to interfere in such a well reasoned order by first appellate authority. In my view, the impugned order is correct, legal a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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