2017 (5) TMI 520

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..... llant is in appeal against the impugned order for waiver of penalty under Section 76 of the Finance Act, 1994. 2.  The facts of the case are that while file ST-3 returns in showing service tax is payable along with interest. A show cause notice was issued to the appellant or non payment of service tax within time, therefore, the demand of service tax along with interest to impose penalty und .....

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..... part of the appellant, therefore, the benefit of Section 80 of the Finance Act 1994 is to be granted. 4.  On the other hand, the ld. AR opposed the contention of the Ld. Counsel and submits that as per the provisions of Section 76 of the Act, as the service tax is to be paid in time, otherwise penalty is imposable on the appellant, as no paid service tax in time, therefore, the penalty is r .....

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..... ellant or not? 8.  I find that it was not the intention the appellant not to pay service tax in time but due to the reasons that the head office has not release the fund, the appellant could not be pay service tax in time. He relied on the decision of the Honble High Court of Karnataka in the case of M/s Nisa Industrial Service Pvt. Ltd. reported in 2011 (24) STR 644 (Kar.) whereas in the s .....

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