9911796707
TMI Blog2013 (12) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... The claim of the appellant is that he entertained a bona fide belief that when service is provided to PSUs and service tax is not collected, he may not be liable to pay service tax. It is to be believed having regard to the nature of service, the service provider and the transactions involved - it is appropriate that in this case provisions of Section 80 of Finance Act, 1994 is required to be invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y neither collected the service tax nor paid the same. On being informed that they have to pay the service tax irrespective of the collection of the same from the customers, the appellant discharged the entire liability of service tax during the period in which the show-cause notice was issued and adjudication order was passed and appellant was in the process of filing the appeal. The issue before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994 may be taken. He relies on the decision in the case of CCE, Mangalore vs. Tiger Service Bureau: 2011 (21) S.T.R. 364 (Kar.) to submit that in that case also in similar circumstances, Hon ble High Court took the view that this was a fit case for invoking the provisions of Section 80 of the Finance Act, 1994 on non-imposition of penalty. 3. Learned AR would submit that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he may not be liable to pay service tax. It is to be believed having regard to the nature of service, the service provider and the transactions involved. Under these circumstances, I find that the observations of the Hon ble High Court in the case of Tiger Service Bureau in para 6 which is reproduced below is relevant and is applicable to the facts of this case. 6. On the merits of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate that in this case provisions of Section 80 of Finance Act, 1994 is required to be invoked in favour of the appellant. Accordingly the appeal is allowed by way of setting aside the penalties imposed under Sections 76 and 78 of the Finance Act, 1994. 6. After the matter was heard, it was noticed that there was an application for extension of stay filed by the appellant and received on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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