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TMI Blog2014 (1) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... ation as service provider under the category of 'Erection, Commissioning and Installation' on 11.3.2005. Further, they neither filed the returns nor paid the tax till December 2005. On 26.12.2005, the Superintendent In-charge of the assessee issued a letter asking the assessee to discharge the service tax liability and give the details of the amount collected by them. Thereafter, the appellants pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed AR would submit that in this case no reasonable cause was shown by the respondent for waiving the penalties under Sections 76, 77 and 78 of Finance Act, 1994. They had taken registration in March 2005 but till December 2005, they did not file the returns nor did they pay the taxes. As soon as a letter was written, they paid the tax, which would show that they had no reasonable cause for non-pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at comes up is whether the assessee has shown reasonable cause or not. In this case, the Commissioner (A) has satisfied that assessee had shown reasonable cause and therefore, he had waived the penalties. Of course, the order-in-appeal does not really give details as to how exactly he was satisfied and what was the reasonable cause shown to him. It has to be noted that the assessee was represented ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he also relied upon some decisions of the Tribunal to submit that no penalty was leviable, one of them being CCE vs. Machino Montell (I) Ltd.: 2004 (166) E.L.T. 466 (Tri.-LB). In that case, the Tribunal had taken the view that penalty under Section 11A is not mandatory even when there is suppression of facts, misdeclaration, etc. It has to be assumed that these are the factors that were taken not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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