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TMI Blog2015 (12) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and did not pay it to the Govt. and the person who has not collected the tax at all, it would not be appropriate for us to read such a provision into the Section enacted by the Parliament. Therefore, we find that benefit of Section 80(2) is available to the appellant - there is no other issue to be considered and no facts or law is required to be gone into and therefore, the final decision nee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest have been paid by the appellant. 2. The learned counsel submits that according to the provisions of Section 80(2), once the appellant pays the Service Tax with interest within six months from the day Finance Bill, 2012 receives the assent of the President, no penalty shall be imposable for failure to pay Service Tax payable as on 6th day of March 2012. 3. The relevant provision cited b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of Section 80(2) are applicable. 4. However, the learned AR vehemently opposed and submitted that the provisions of Section 80(2) cannot be made applicable to the appellant at all. It is his submission that during the relevant period appellants collected the tax and kept the money and therefore, the benefit cannot be extended to a person who collected the tax and did not pay the same and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered and no facts or law is required to be gone into and therefore, the final decision need not be postponed to a later date. We find that the amount of Service Tax plus interest deposited in their entirety within six months from the date, the Finance Bill receiving assent of the President is in accordance with law. In view of the above, the appeal is allowed. (Operative portion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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