2016 (8) TMI 149

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..... valid reason for waiving penalty when a statutory payment had not been made - The parameters of section 80 of the Act would not apply as no reasonable cause has been shown. - penalty not waived - Decided against the assessee. - ST/40341/2016 - FINAL ORDER No. 41281 / 2016 - Dated:- 22-7-2016 - Shri P. K. Choudhary, Judicial Member For the Appellant : Shri R. Lakshmi Ratan, Advocate .....

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..... Act, 1994, was imposed for contravention of various sections and rules made thereunder. On appeal, the Commissioner (Appeals) rejected the appeal and upheld the order of the adjudicating authority. Hence, the present appeal. 2. Ld. Counsel Shri R. Laxmi Ratan, Advocate appearing on behalf of the appellant placed written submissions and submitted that the appellants are entitled to the benefit .....

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..... it has been held that Section 80 of the Act overrides Section 76 of the Act, if reasonable cause is shown. 1. CST Vs. Lawson Travel Tours (I) Pvt. Ltd. 2015 (38) STR 227 2. CST Vs. Dolphin Couriers Pvt. Ltd. 2007 (9) STT 193 3. Hyundai Motors (I) Ltd. Vs. CST 2008 (10) STR 281 He further relied on the following case laws wherein penalty was not imposable when there was no inte .....

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..... x on the impugned service the Commissioner (Appeals) has rightly denied the relief. He further submitted only on audit verification the discrepancy came to light otherwise it would have been gone unnoticed. Hence, penalty has been rightly imposed. 4. Heard both sides. On a perusal of appeal records it is clear that the assessee had paid the entire demand along with interest before the adjudicat .....

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..... meters of section 80 of the Act would not apply as no reasonable cause has been shown. Further, in the decision of M/s Price Water House Coopers Dev. Associates Ltd vs. CST Bangalore, referred Supra, has held when the service tax along with interest is already paid and there is no intention to evade payment of tax, penalty under section 76 was not imposed. In the present case, as stated earlier, t .....

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