2005 (9) TMI 674

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..... ), the imposition of penalty under sections 76 and 77 of the Finance Act, 1994, has been contested. 2. I have heard both the sides. So far as liability to pay the tax for the period in question detailed in the impugned order, is concerned the same has not been contested by the appellants. The appellants had already deposited the tax alongwith the interest. The penalty has been imposed on them o .....

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..... cult to conclude that non-payment of service tax in time by the appellants, was not for a sufficient cause, so as to deprive them the benefit of the provisions of section 80 of the Finance Act which empowers the dropping of the penalty against the assessee if sufficient cause is made out by him for non-payment of the service tax in time. 3. In the light of the discussions made above, the impugn .....

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