9911796707
TMI Blog2015 (6) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... or with the Department. There is no dispute about the total liability or the total service amount received. The Accountant also promptly stated that they have made a mistake and they would pay the tax and interest. The intention behind introduction of provisions of Section 80 is precisely to ensure that assessees who did not pay the tax can make the payment with interest and lenient view can be taken as regards penalty in cases where there is lack of knowledge and reasonable cause. The very fact that the section continues to be in existence for a long time shows that the intention of the Government is to provide relief where there is a reasonable cause for failure to make payment and Hon'ble High Court of Allahabad in the case of CCE Vs. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice, the entire amount of tax was paid and before issue of adjudication order, interest was also paid. The challenge is only against imposition of penalty under Sections 76, 77 and 78 of Finance Act, 1994. 2. The learned counsel submits that appellant had no intention to evade service tax and they had not collected the same and as soon as it was pointed out, they had paid the tax. It is his submission that under the circumstances, penalties imposed under various sections can be waived by invoking Section 80 of the Finance Act. Further he also submits that the observations of the original adjudicating authority that they had collected service tax is not based on any documentary evidence or oral evidence collected by the Department a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are admittedly available either with the assessee or with the Department. There is no dispute about the total liability or the total service amount received. The Accountant also promptly stated that they have made a mistake and they would pay the tax and interest. The intention behind introduction of provisions of Section 80 is precisely to ensure that assessees who did not pay the tax can make the payment with interest and lenient view can be taken as regards penalty in cases where there is lack of knowledge and reasonable cause. The very fact that the section continues to be in existence for a long time shows that the intention of the Government is to provide relief where there is a reasonable cause for failure to make payment and Hon& ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
