9911796707
TMI Blog2014 (8) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is providing rent-a-cab services to M/s Jindal Steel & Power Ltd. The demand of service tax stands confirmed against him for the period 2006-2011, by way of raising Show Cause Notice dated 28.9.2011. The original adjudicating authority also imposed penalty of identical amount upon the appellant. 2. The order of the adjudicating authority was challenged before Commissioner (Appeals), m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the M/s. JSPL comes within exemption limit and accordingly they are not liable to service tax Further it is on record that the appellant is a proprietary concern. He is not supposed to be well conversant with the complexity and interpretation of law. The appellant under a bonafide belief that the amount paid individually to them by M/s. JSPL are not taxable being comes within threshold limit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explained the cause which constitute "reasonable cause" for not discharging service tax. In support of my findings I refer to the Hon'ble Karnataka High Court Judgment in the case of CCE, Bangalore Vs. Motor World (2012 (27) STR 225 (Kar-HC) wherein it was held that "in cases of bonafide dispute whether tax is payable or not and whether a particular activity is taxable service, though imposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or failure proved provisions of section 80 ibid unambiguous and no words to be added-Authority having discretion not to impose any penalty if reasonable cause established-reasonable cause exists or not is question of fact. Onus to establish reasonable cause on assessee. Section 80 ibid." 4. As is seen from above, while setting aside the penalty, the appellate authority has given a clear finding t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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