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TMI Blog2016 (11) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... ll scale service provider. They have paid the service tax along with the interest before the issuance of show cause notice and also filed the necessary returns of the transaction of service provided by the appellant and the value thereof was retrieved from their book of accounts. With the above facts, I am of the view that the appellant have been able to show the reasonable cause for non-payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et, Ms. Vijay P. Birmohe, Ld. Counsel for the appellant submits that the non payment of service tax in time occurred due to the reason that the appellant is a small scale service provider, they did not have qualified staff to look after the compliance of service tax payment and filing of returns. Hence, in absence of proper knowledge, the tax was not paid in time. When this discrepancy was pointed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 (9) S.T.R. 123 (Bom.) (iv) Commissioner Vs. S.R. Enterprises 2008 (12) S.T.R. J133 (S.C.) 3. Shri Sanjeev R. Nair, Ld. Examiner Officer (A.R.) appearing on behalf of the Revenue submits that adjudicating authority has imposed the penalty of ₹ 1500/- under Section 76 because no satisfactory cause was shown by the appellants for late payment of tax. He submits that Section 80 has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of Commissioner of Service tax, Bangalore Vs. Motor World 2012 (27) S.T.R. 225 (Kar.). 4. I have carefully considered the submissions made by both the sides. I find that once the Commissioner has passed the revision order, the order of the adjudicating authority does not exist. Now as per the submission of the Ld. Counsel, I find that the appellant is a small scale service pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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