2019 (3) TMI 1325

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..... x. It was pleaded by the respondent that only a commercial concern would come within the purview of the levy of service tax. It is seen that the respondent has paid up the service tax liability. Taking note of the facts, the Commissioner (Appeals) invoking section 80 concluded that the respondent has given reasonable cause for not discharging the service tax liability. There is no evidence addu .....

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..... er. She reiterated the grounds of appeal. It is submitted by her that the respondent had undertaken the services as a commercial concern and not in individual capacity so as to earn his livelihood and the word person is replaced with the word commercial concern by Finance Act. It is brought out from the records that the non-payment of service tax was intentional. Therefore the Commissioner (Ap .....

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..... osed penalties. In appeal, Commissioner (Appeals) upheld the demand along with interest but set aside the penalties invoking Section 80 of the Finance Act. On perusal of the impugned order, it is seen that the Commissioner (Appeals) has come to the conclusion that there is no willful suppression of facts on the part of the respondent to evade payment of service tax. During the relevant period ther .....

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