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TMI Blog2016 (8) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... side – original order restored – decided in favor of appellant. - ST/695/2010-ST(DB) - Final Order No. 52896/2016-EX(DB) - Dated:- 27-7-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan Member (Technical) Shri Narendra Singhvi, Advocate for the Applicants Shri Ranjan Khanna, DR for the Respondent ORDER After hearing both the sides duly represented by Shri Narendra Singhvi, Advocate for the appellant and Shri Ranjan Khanna, DR for the Respondent, we find that the appellant is engaged in providing security agent services to various clients from different branch offices. They were registered with the service tax department and were filing due returns. It is seen that though they were discharging their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the said failure. This section thus postulates that penalty imposable under section 76,77 and 78 can be waived, if the assessee proves the reasonable cause for the failure of delayed payment. The phrase treasonable cause' means an honest belief founded upon reasonable grounds, of existence of a state of circumstances, which assuming them to be true, would reasonably lend to any ordinary prudent and cautious man, placed in the position of the person concerned, to come to the conclusion that the same was right thing to do. [Woodward Governors India (P) Ltd. Vs. CIT (2001) 118 Taxman 433 (Delhi)]. It is manifestly clear from the facts and circumstances which have been dealt with in detail hereinabove, that there was definitely a reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the benefit of section 80 of the Finance Act 94 to the assessee. Reference can be made to the Tribunal's decision in the case and National Security Force Vs. CCE Vadodara vide Order no. A/11325/WZB/2013 dated 01.10.2013. Wherein, while dealing with an identical situation the Tribunal has observed as under: The claim appellant as to bonafide belief, we find that they could have entered bonafide relief, as to if the clients does not pay the service tax indicated on the invoices they need not pay the same, we find that there could be a view on the part of the appellant as he has to pay the same from his pocket. It is also seen from records that wherever appellant's client paid him service tax as invoiced, he had deposited the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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