9911796707
TMI Blog2017 (9) TMI 1321X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of section 80 ibid, as it was in force during the relevant period, can be invoked in their case and accordingly, there is a case for complete waiver of the penalty imposed under section 76 ibid - demand of balance 50% interest upheld - appeal allowed - decided partly in favor of appellant. - ST/42202/2015 - Final Order No. 41105/2017 - Dated:- 30-6-2017 - Shri Madhu Mohan Damodhar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, the appellants are before this forum. 2. Today, when the matter came up for hearing, learned Advocate Shri A.S. Sriram submits that the appellant is a charitable organization involved in the field of feeding of the poor, educational assistance etc. He submits that although the payments were delayed, however, the entire tax liability was paid up by them before issue of the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posited the same within the prescribed period. He also contends that the penalty has been correctly worked out on the basis of ₹ 100/- per day upto 17.4.2006 and ₹ 200/- per day thereafter. 4. Heard both sides. 5. Without doubt, appellants have delayed discharge of the service tax liability in spite of having collected the same from their clients. However, a perusal of the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there a proposal in the show cause notice to impose penalty under section 78 of the Finance Act, 1994. In the circumstances, I find that there was a reasonable cause for the failure on the part of the appellant to have discharged the tax liability in time and instead pay up the same with delay. Viewed in this light, I find that the provisions of section 80 ibid, as it was in force during the relev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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