9911796707
TMI Blog2013 (10) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... fferent natures and majority portion was not taxable, benefit of doubt is given to the appellant and this is not a case where suppression or fraud or action with intention to evade tax is involved and hold that they were eligible for the benefit under section 73 (3) of the Finance Act, 1994 - penalty deleted - decided in favor of assessee. - Application No. ST/Stay/41250/2013 in Appeal No. ST/415 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts in India that is to say, it was payment towards non-competency agreement. A small amount of Rs.4,72,125/- was towards commission paid by them to foreign agents in Sri Lanka for selling/marketing the products handled by them. On this, they immediately paid the service tax along with interest. After three months, the department issued show cause notice proposing to levy service tax short pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officers themselves took around 8 months to pinpoint the issue and to inform them about short payment of tax and as soon as the short payment was pointed out, they paid the service tax. The counsel submits that benefit of provisions under section 73 (3) of Finance Act, 1994 should have been extended to them or the penalty should have been waived in terms of provisions of section 80 of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount involved itself consisted of two components of different natures and majority portion was not taxable, I give the benefit of doubt to the appellant and hold that this is not a case where suppression or fraud or action with intention to evade tax is involved and hold that they were eligible for the benefit under section 73 (3) of the Finance Act, 1994 and consequently, I waive the penalty im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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