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TMI Blog2018 (11) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has not collected the service tax from the customers and more over the levy of service tax on tour operators services was challenged before the High Court during the relevant time and it was finally decided on 22/09/2006 - the appellant had a bona fide belief and reasonable cause for non-payment of service tax but subsequently they have paid the service tax and also the interest. Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 2,98,037/- towards service tax on tour operators service. The appellants had challenged the levy of service tax on tour operators service in the High Court of Karnataka in Writ Petition No.30609 of 2002, which held that the service rendered by the appellant is taxable and dismissed the Writ Petition vide order dt. 22/09/2006. Thereafter the Anti-Evasion Wing of Service Tax Commissionerate, Banga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by them and no appeal is sought. After that, a show-cause notice was issued to the appellant and after following the due process, the Deputy Commissioner confirmed the demand of service tax of ₹ 2,98,037/- along with interest and penalties under the provisions of Sections 76, 77 and 78. Aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) who vide the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ression of fact and the matter was pending in the High Court which was finally disposed of on 22/09/2006. He also submitted that in the earlier stages of levy of service tax on tour operators services, there was lot of confusion as is evidenced by the fact that a large number of writ petitions were filed before various High Courts challenging the levy itself and therefore it was an issue relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12(27) STR 225 (Kar.)] wherein it was held that penalty was not imposable under Section 80 of the Act even if the non-payment of service tax on account of suppression of facts and the tax itself is demanded for the extended period of limitation, we grant waiver of penalty by resorting to Section 80. Consequently the appeal is allowed to the extent of dropping the penalty. (Order was pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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