9911796707
TMI Blog2013 (11) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... also on record that, since he was alerted by the department, he started taking steps like filing of returns, payment of service tax, payment of interest, etc. He managed to pay up all dues before show cause notice was served on him - sufficient cause was shown by the assessee for exoneration from payment of penalty under Section 78 – Decided in favor of assesse. - ST/3588/2012 - 25175/2013 - Dated:- 7-3-2013 - Shri P.G. Chacko and B.S.V. Murthy, JJ. Shri P. Ramakrishna, Advocate, for the Appellant. Shri N. Jagdish, Superintendent (AR), for the Respondent. ORDER This application filed by the appellant seeks waiver and stay in respect of the adjudged dues. After perusing the records and hearing both sides, we have found a v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on given by the adjudicating authority. They preferred an appeal to the Commissioner (Appeals) and the latter upheld the order passed by the lower authority. Hence the assessee s appeal before us. 3. After hearing both sides and considering their submissions, we have noted the following facts :- (a) The appellant admittedly did not pay service tax on their output service (maintenance or repair service) as required by the relevant legal provisions. Even though they had obtained registration with the department in 2006, they did not file returns during the subsequent period of dispute. The Service Tax and interest thereon were paid only in the wake of departmental intervention. (b) The appellant collected Service Tax from their cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayer for the benefit of Section 80 of the Act. The original authority appears to have been carried away by the rigour of law while dealing with the assessee s plea for the benefit of Section 80. It held that sufficient cause was not shown by the assessee for exoneration from payment of penalty under Section 78. The appellate authority sustained the finding of the lower authority mindless of the exceptional circumstances stated by the assessee. On our part, we have applied our mind to the aforesaid facts and circumstances and are of the view that, in such circumstances, the benefit of Section 80 would accrue to the assessee. The appellant has shown sufficient cause for their defaults. In this view of the matter, we set aside the Section 78 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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