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TMI Blog2017 (12) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... ies against the assessee - there was a delay in payment of service tax on account of lack of awareness and the assessee being the State Government undertaking are not well acquainted with the provisions of the service tax - penalties rightly set aside by invoking section 80 - appeal dismissed - decided against Revenue. - ST/21049/2017-SM - 22682/2017 - Dated:- 27-10-2017 - Shri SS Garg, Judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 65(105)(zzzz) of the Finance Act. The same was considered as due but not paid and hence recoverable. They were issued show-cause notice for the period from April 2011 to March 2015 demanding service tax amount of ₹ 13,84,092/- by the lower authority, for the various violations allegedly committed by them in this regard. The original authority thereafter passed the impugned order which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bout the service tax provisions and the service tax was discharged on the amount collected instead of contract amount. The Commissioner(Appeals) also noted that the service tax could not be paid in time because of the transfer of officials as the assessee is a Government organisation. Thereafter the Commissioner(Appeals) waived the penalties by giving the benefit under Section 80. Hence the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at they have paid the service tax and therefore penalties have been rightly waived. 6. After considering the submissions of both sides and perusal of impugned order, I find that there is no infirmity in the impugned order wherein the Commissioner(Appeals) has given reasons for invoking Section 80 for dropping the penalties against the assessee. Further I also find that there was a delay in paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act provides that notwithstanding anything contained in the provisions of Section 76, no penalty shall be imposable on the assessee for any failure referred to in the aforesaid provision, if the assessee proves that there was reasonable cause for the said failure. 7. Keeping in view of the facts and the material on record, I find that there is no infirmity in the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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