9911796707
TMI Blog2019 (5) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... . His conduct does not show in any manner that he had any intention to suppress the facts from the department or to evade payment of service tax. The entire service tax along with interest was paid, albeit in instalments, even before the statement of the appellant was recorded - thus this is a fit case to invoke Section 80 of the Finance Act, 1994 to waive penalties. The impugned order is modified to the extent that the service tax and interest already confirmed are upheld and all penalties are waived of, under section 80 of the Finance Act, 1994 - appeal allowed in part. - Service Tax Appeal No. 2376 of 2011 - A/30475/2019 - Dated:- 15-4-2019 - Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri V.A.A. Ravi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax. It was also proposed to charge interest of ₹ 1,04,603/- under section 75 and appropriate the amount already paid by him as interest against this amount. It was also proposed to impose penalties under sections 76, 77 78 of the Finance Act, 1994 on the appellant. After following due process, the lower authority in the impugned order confirmed the demand and interest as proposed and appropriated the amounts already paid by the appellant towards this account. He also imposed penalty of ₹ 5,000/- under section 77 and imposed a penalty of ₹ 22,35,924/- under section 78 of the Finance Act, 1994. 2. Aggrieved, the appellant appealed to the first appellate authority praying for waiver of the penalties inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t correct. 4. Ld. DR reiterates the findings of the lower authority. 5. I have considered the arguments on both sides and perused the records. It is not in dispute that the appellant was liable to pay service tax and had not paid it during the relevant time. However, subsequently, having realized his tax liability, he obtained registration and paid service tax in instalments through various challans. The first statement recorded by the Department was after the service tax along with interest already paid by the appellant. In this factual matrix, I find the appellant had a reason to not to pay service tax. He was merely ignorant. His conduct does not show in any manner that he had any intention to suppress the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
