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TMI Blog2019 (5) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... d before this Court. Further, they have paid the tax on being pointed out and thus, the same is a good cause for the belated payments. Thus, in view of the above facts, there can be no dispute with regard the bonafides of the appellant. It is a fit case where discretion of Section 80 could be exercised to the extent of deleting the penalty under Section 78 and the impugned order is accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Service Tax and on being pointed out, the appellants immediately paid the tax along with interest. A SCN came to be issued on 25.05.2012 proposing demand and appropriation of the tax and interest which culminated thereafter in the Order-in-Original dated 31.10.2013 wherein proposed demands got confirmed. Thereafter, an appeal was filed before the Commissioner of Central Excise (Appeals-II), Ban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledge about the Service Tax matters. 3. Per contra, the Learned AR supports the findings of the lower authorities. I find that the default was only for a short period and the default of delay in filing of the Returns remains accepted. The appellant has also paid penalty and that no appeal is filed before this Court. Further, they have paid the tax on being pointed out and thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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