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TMI Blog2017 (9) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... mmission. No plausible reason given for non-payment of service tax. Merely because the appellants have paid the service tax and interest the penalty under Section 78 cannot be waived - also, the appellants have not disclosed the fact voluntarily without any enquiry by the department - penalty upheld - appeal dismissed - decided against appellant. - ST/89058/13 - A/89366/17/STB - Dated:- 31-8-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals), who vide impugned order given part relief inasmuch as penalties under Sections 76 77 (3) of the Finance Act was set aside and remaining part of the order, i.e. the total demand of service tax confirmed and penalty under Sections 78 70 was upheld. Being aggrieved by the impugned order, the appellant filed the present appeal. 2. Shri S.B. Awate, learned Consultant appearing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that the appellant in response to the letter of the department dated 01/10/2010 provided all the information as asked for vide their letter dated 29/11/2010. Therefore, there is no suppression of fact on their part. The penalty under Section 78 is required to be set aside invoking the provisions of Section 80. 3. Shri V.R Reddy, learned Assistant Commissioner (AR) appearing on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on transport commission nor declared the value of the commission in their ST-3 return. Since they were aware about the taxability of GTA despite that they have consciously avoided to make payment of service tax on transport commission. No plausible reason given for non-payment of service tax. Merely because the appellants have paid the service tax and interest the penalty under Section 78 cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation started the submission of the documents by the assesee cannot save them from the charge of suppression of fact. Since the appellants have not disclosed the fact voluntarily without any enquiry by the department. In these circumstances, we do not find any reasonable cause to waive the penalty imposed under Section 78 on the appellant. The demand of service tax and interest and payment there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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