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TMI Blog2014 (5) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, he had short paid the service tax. The proceedings were initiated for recovery as well as penalty. The Commissioner holding that the respondent had manoeuvering intention in not paying the service tax in full. The respondent approached in appeal. The Tribunal in facts of the case held that the assessee had bona fide belief that as his clients did not pay service tax as indicated in the invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent cause on the part of the assessee - No substantial question of law arises - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 1994 imposed on the respondent and extending benefit of section 80 of the said Act ?" 2. The short question is with respect to invocation of section 80 of the Finance Act, 1994 by the Tribunal while deleting the penalty imposed on the respondent-assessee for short payment of service tax. The respondent is engaged in providing security services. For the period under consideration, he ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Karnataka High Court in the case of Commissioner of Income-tax, Bangalore v. Motor World, reported in 2012 (27) STR 225 ( Kar .). When section 80 of the Act gives discretion not to impose penalty, if the assessee shows sufficient cause for not depositing the service tax and when the Tribunal has adverted to relevant facts to hold that there was sufficient cause on the part of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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