9911796707
TMI Blog2018 (6) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... due to the said service being new, that job work which they got done from outside small workshops/mechanics was not liable to service tax, is correct - also the service tax with interest paid on being pointed out before issuance of SCN - penalties u/s 76, 77 and 78 set aside by invoking section 80 - Appeal allowed. - APPEAL NO. ST/390/2010-[DB] - A/62339/2018-CU[DB] - Dated:- 7-5-2018 - Mr. Ash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants were providing Business Auxiliary Service‟. Accordingly, a show cause notice was issued to the appellants demanding service tax of ₹ 57,248/- along with interest and proposing penalties under various sections of the Finance Act, 1994. The matter was adjudicated and the demand along with interest was confirmed. Penalties were imposed on the appellants under Sections 76, 77 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utside small workshops/mechanics, for which they had no facilities in their service station. He pleaded that their bonafide belief is evident from the fact that the duty was immediately deposited after it was pointed out by the Department and before issuance of the show cause notice. He, therefore, prayed for waiver of penalties invoking Section 80 of the Finance Act. 4. Ld. A.R. reiterated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces, it cannot be said that the appellants had intention to evade service tax. Therefore, the appellants have made a fit case for waiver of penalties invoking Section 80 of the Act. We, therefore, set aside the penalties under Sections 76, 77 78 invoking provisions of Section 80 of the Act. 7. In the result, (i) Demand of Service Tax and interest thereon is upheld. (ii) Penalties are s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
