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TMI Blog2017 (11) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... at sufficient cause has been shown for invoking the provisions of Section 80 of Finance Act, 1994 - penalty cannot be imposed when there is a reasonable cause for short payment of tax, relying in the decision in the case of CCE Vs. Sai Sabareesh Agencies [2017 (9) TMI 1262-CESTAT Bangalore] - appeal dismissed - decided against Revenue. - ST/20725/2017-SM - 22661/2017 - Dated:- 26-10-2017 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices so provided. In addition, it was also observed that there was short payment of service tax during the period from 2008-09 to 2011-12. The total short payment of ₹ 13,57,161/- for the period from 2008-09 to 2011-12 was submitted and the same was paid by the appellant along with applicable interest. After issue of show cause notice, the lower authority in the said impugned order, beside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and submitted that the Commissioner (A) has passed the reasoned order considering all the facts of the case and has also considered various decisions given by the Tribunal while extending the benefit of section 80 of the Finance Act, 1994. He further submitted that the penalty cannot be imposed when service tax along with interest is paid well before the issue of show cause notice and in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons: Thai Airways International Public Co. Ltd. Vs. CST - 2015 (38) STR 999 (Tri. Del.) Ashok Hotel Vs. CCE - 2012 (6) TMI 162-CESTAT, New Delhi Fascel Ltd. Vs. CST., Ahm. - 2011 (22) STR 656 (Tri.-Ahmd.) Proteck Circuit Systems Ltd. Vs. CCE, Chennai - 2008 (225) ELT 139 (Tri.-Chennai) 8. He also submitted that penalty cannot be imposed when there is a reasona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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