9911796707
TMI Blog2017 (5) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... on 80 of the Act can be given to the appellant or not? - Held 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 - the appellant has been able to show reasonable cause for non payment of service tax in time, therefore, the penalty imposed on the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant. The show cause notice was adjudicated, as the appellant has paid amount of service tax along with interest. The same was appropriated and the penalty under Section 76 of the Act was imposed. Aggrieved from the said order, the appellant is before me for waiver of penalty. 3. The Ld. Counsel for the appellant submits that there were financial crises, as the amount is to be rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso submits that the financial crisis is not the ground to say the reasonable cause for waiver of penalty under Section 80 of the Act. 5. To support his contention, he relied on the decision of this Tribunal in the case of Inma International Security Academy P. Ltd. reported in 2006 (1) STR 289 (Tri. Chennai) and in the case of United Udyog reported in 2015 (39) STR 148 (Tri. Kolkata). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court gave the benefit of Section 80 of the Act to the assessee. Therefore, I hold that the appellant has been able to show reasonable cause for non payment of service tax in time, therefore, the penalty imposed on the appellant under Section 76 of the Act is set aside by giving the benefit of Section 80 of the Act. The appeal is disposed off in the above terms. (Dictated and Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
