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TMI Blog2015 (11) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice provider, major portion of service charges approx, 85 % is expenditure towards the salary, PF paid to the labourer deployed by them for providing the service therefore taking into consideration over all position of the of the appellant and their conduct, I find that the appellant has made out fit case for waiver of penalty not only under Section 73(3) but also Section 80 of the Finance Act 1994. - Decided in favour of assessee. - APPEAL NO. ST/89285/13 - - - Dated:- 5-6-2015 - Mr. Ramesh Nair, Member (Judicial) For the respondent : Shri. S.V. Nair, Asstt. Commissioner(A.R.) ORDER Per : Ramesh Nair This appeal is directed against Order-in- Appeal No. NGP/ EXCUS /000/ APPL/712/13-14 dtd. 26/7/2013 passed by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 78 and ₹ 4,27,822/- under Section 78 of the Finance Act. Being aggrieved by the aforesaid order-in-original the appellant filed appeal before the Commissioner(Appeals), wherein appellant prayed for waiver of penalties imposed in order-in-original on the ground that the service tax could not be paid in time due to financial constrain. Ld. Commissioner(Appeals) has rejected the appeal of the appellant and upheld the interest and penalties imposed by the order-in-original. Aggrieved by the said impugned order the appellant filed this appeal wherein he made following prayer: PREYAR (i) Order portion of penalties imposed /sustained vide impugned order Order-in- Appeal No. NGP/ EXCUS /000/ APPL/712/13-14 dtd. 26/7/2013 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. It is submission of the appellant that they were not conversant with provisions of service tax law. The were under bonafide impression there was no service tax liability on them because appellant was getting petty amount of profit. The appellant out of 100% service tax charges under maintenance and repair for deployment of labours they were getting profit of 15% of the total amount. Therefore they were under impression that only 15% is taxable amount and accordingly they are not liable to pay service tax because of small scale service provider. I also considered the judgments relied upon by the appellant in the following cases: (a) Technova Engineering Industries Vs. Commissioner of S.T. Chennai[2011(24)STR-467(Tri- Chennai)] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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