9911796707
TMI Blog2013 (3) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... legal opinion was placed before the authorities below to prove bonafide. Nor such opinion or correspondence made with department to show innocence as placed. Therefore, it is not a fit case to be governed by Section 80 of Finance Act, 1994. As levy of penalty under Section 76 & 78 simultaneously is unwarranted. Therefore, there shall be waiver of penalty imposed under Section 76 while penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reat length before lunch session and after that. Our anxiety was to find out whether there was a case under Section 80 of Finance Act, 1994 to waive penalties imposed under law. 2. Revenue's submission was that the appellant had defiant attitude to comply with the law. Against this, respondent points out that when the levy came into force subsequent to the tender submitted by Respondent to the J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides and perused the record. 5. So far as the liability of service tax is concerned there was no dispute by the Respondent. That follows interest. This aspect also remained undisputed. Penalty became payable when tax liability was not discharged. Failure to discharge service tax liability dragged the Respondent to present litigation for undue benefit of waiver of penalty granted by learned Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability in the event of non-recovery from consumers. Liability being fastened with the service provider upon incidence of tax, it was required to be seen whether the service provider at any time came forward to ascertain its liability approaching the department or having any legal opinion at its end to believe bonafide that it is not liable to tax. No legal opinion was placed before the authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as come forward at a later stage to comply with the law, we do reduce the litigation reducing penalty under Section 78 to 25% of Service Tax liability. This concession in penalty shall be permissible only if the Respondent pays 25% of service tax liability towards penalty under that section within 30 days of receipt of this order. Failure to make payment thereof shall take away the right to conces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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