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TMI Blog2014 (8) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... he Government. Under these circumstances, it would be impossible to take a view that the appellant was ignorant of law and because of remote location tax was not paid and returns were not filed - once Service Tax has been collected and neither registration was obtained nor returns were filed, provisions of Section 80 cannot be invoked - In that case the appellant had taken registration and was fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid the Service Tax and interest and, therefore, only penalty remains to be paid. If the appellant makes payment of 25% of the penalty amount within 30 days of the communication of this order, the balance amount of penalty need not be paid - Decided partly in favor of assessee. - ST/279/2010 - Final Order No. A/2241/2011-WZB/AHD - Dated:- 14-12-2011 - Shri B.S.V. Murthy, Member (T) Shri D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the customers and not paid in the case of RNS Infrastructure Limited v. CCE, Belgaum - 2011 (22) S.T.R. 347 (Tri.-Bang). Further, he also submits that as soon as the Department pointed out to the appellant, the appellant promptly paid the Service Tax and interest and the appellant had no intention to evade the payment of duty. He submits that this is a fit case for waiver of penalty under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case the appellant had taken registration and was filing the return and on that ground a view was taken that suppression of facts or mis-declaration could not have been invoked. Admittedly, in this case the facts are entirely different. Therefore, this is not a fit case for invoking the Section 80 of the Finance Act, 1994. However, I find that in this case both the lower authorities have not given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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