9911796707
TMI Blog2014 (1) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... obvious probably entertaining a genuine doubt, whether the service tax is payable in respect of a service rendered to BSNL, a Government of India undertaking as they did not pay any service tax, in turn, he did not pay the service tax and after issue of show cause notice, demanded BSNL to pay service tax which they did not pay, but in order to avoid penal consequence, he has paid the tax at the ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho were basically PSUs, they 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of Section 80 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. Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt, I consider it 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 appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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