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TMI Blog2019 (1) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... have established reasonable cause for not paying the service tax - this is a fit case to invoke Section 80 of the Finance Act, 1994. - penalty cannot be imposed - appeal allowed. - Appeal No. ST/41095/2017 - Final Order No. 40051/2019 - Dated:- 10-1-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) Ms. Parimala Devi, Advocate for the Appellant Shri L. Nandakumar, AC (AR) for the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argued the matter. She submitted that there was a delay in paying service tax and this was due to financial hardships faced by the appellant during the relevant period. The entire service tax liability was paid up before issuance of show cause notice. In fact the tax liability for the period 2009 10 was paid up immediately on being pointed out by the audit. Subsequently, before issue of show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Flexione Workforce Solutions Ltd. 2011-TIOL-635-HC-KAR. 3. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. He submitted that the appellant had not paid up the entire interest liability before issuance of show cause notice. Sub-section (3) of Section 73 would apply only if the tax liability along with interest is paid up before issuance of the show cause notice. Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audit team. The entire demand has been quantified as reflected in the accounts of the appellant. The appellants have established reasonable cause for not paying the service tax and I am of the view that this is a fit case to invoke Section 80 of the Finance Act, 1994. 6. From the above discussions, I hold that the equal penalty imposed under section 78 requires to be set aside, which I hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X
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