9911796707
TMI Blog2008 (3) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... due along with interest before issue of the Show Cause Notice - penalty can be imposed under Section 78 only if a service provider has evaded payment of duty by fraud, wilful suppression, collusion etc. - instant case is a fit one to grant relief provided under Section 80 – assessee’s appeal allowed X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Show Cause Notice. The original authority had observed that service tax being a new concept procedural lapses were bound to occur due to lack of understanding and that the assessee deserved sympathetic treatment as regards his penal liability. The original authority had passed the order following the ratio of the decisions of the Tribunal indicated below and a couple of orders of the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the statutory provisions, I find that the appellant paid the tax due along with interest before issue of the Show Cause Notice. The lower authorities have not found that non-payment of service tax and failure to follow other formalities occurred due to the assessee's intention to evade payment of tax. The finding of the original authority about the assessee's ignorance of the tax liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for reason of the service tax being a new levy the Tribunal had vacated penalties imposed under Section 78 of the Finance Act in a case of Out-door Caterer not registering with the department and not paying tax. The Tribunal had vacated the penalty in view of the provisions of Section 80. Section 80 provides for not imposing penalties in cases where there is sufficient cause for the failure of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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