2017 (3) TMI 613

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..... on or mere non-filing of returns cannot be considered as suppression of facts - penalty waived invoking section 80 - appeal dismissed - decided against Revenue. - ST/3611/2012 - A/30160/2017 - Dated:- 3-2-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. P.S. Reddy, Assistant Commissioner (AR) for the Appellant. None for the Respondent. [Order per: Sulekha Beevi, C.S.] 1. .....

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..... oner (Appeals) has set aside the penalty observing that there is no finding by the adjudicating authority in regard to fraud wilfull mis-statement or suppression of facts. That the adjudicating authority has observed in pare D of the Order-in-Original, that the extended period has been rightly invoked for the reason that the appellant has obtained registration and also collected service tax from t .....

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..... ted by the respondent herein. The respondent has put forward the ground that they had taken registration and had paid major part of the service tax Including interest before the detection by the department. The failure to pay balance was due to financial difficulties and it was not due to any intention to evade payment of duty. It is also seen that the respondent herein is a person with very less .....

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