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TMI Blog2017 (1) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... due was paid before commencing the investigation. However, rest of the dues were paid after commencing investigation along with interest due thereon under section 75 of the Finance Act, 1994 - Held that: - the appellant had reasonable cause for delay for compliance under Finance Act, 1994. Accordingly, I am of the view that this is a bona fide case for waiver of penalties under section 80 of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to service tax liability during the period July 2003 to September 2004. The DGCEI commenced investigation against the appellant by issuing summon dated 10.01.2005 and issued Show Cause Notice dated 31.07.2007, in which demand was raised for payment of service tax of ₹ 3,32,294/- along with payment of interest and penalties. The Original Authority vide his order dated 31.08.2012 confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax due was paid before commencing the investigation. However, rest of the dues were paid after commencing investigation along with interest due thereon under section 75 of the Finance Act, 1994. He submits that since the service tax due along with interest already stands paid, there is no justification of imposing penalty under section 78 of the Finance Act, 1994. 5. Ld. AR supports the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant submitted that initially they were not aware that their activity was covered under Business Auxiliary Services and as soon as they knew that fact, they took registration under the amnesty scheme introduced by the Government in 2004. Subsequently, they discharged the entire service tax liability with interest. 7. On the basis of above circumstances, I am of the view that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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