9911796707
TMI Blog2007 (7) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... er Sec. 76 of the Finance Act. The assessee is engaged in rendering tour operator services and got registered under the provisions of Finance Act, 1994. It is alleged that the assessee has failed to pay the Service tax and to file return for the period from October 2000 to December 2001 on or before the stipulated period. A show cause notice was issued on 7-1-2002 for contravention of the provisions under Sec. 68 and Sec. 70 of the Finance Act, 1994 and proposing penalty under Sec. 76 and Sec. 77 ibid. The Assistant Commissioner (Service Tax) Central Excise Customs, Nasik-IV accordingly adjudicated the matter and imposed penalty of Rs. 4000/- under Sec. 76 and Its. 300/- under Sec. 77. It is relevant here to mention that the assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner did not agree with the reasons submitted by the assessee for late payment of service tax and late filing of returns, as they are found not satisfactory by him. 3 . The ld. Counsel for the appellants contends that earlier the assessee was prompt in payment of Service tax and also in filing returns but during relevant period due to non availability of the funds and due to not receipt of the payments from the major corporate customers the service tax amount could not be paid in time. This ground appears to be the main ground for their failure to pay Service tax. 4. The ld. JDR Shri Jadhav submits that the activity of levying Service tax does arises when the assessee receives the payment of service charges after rendering the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. Otherwise, they would have paid the tax amount promptly as in the past. This aspect has not been discussed at all in both the impugned orders. 5. In respect of waiver of penalty amount as provided under Sec. 80, the ld. Counsel for the appellants submits that non availability of the funds due to non receipt of the amount from the corporate customers is the major cause and this has not been appreciated by both the authorities below for waiving the penalty amount. No other reason could be fit better than what is shown as the defiance in their reply notice for the purpose invoking Sec. 80. Therefore, on appreciation of the above referred circumstances, the appellant also pleads for complete waiver of penalty amount as provided under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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