9911796707
TMI Blog2008 (1) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... re providing business auxiliary service w.e.f. 1.7.03 – demanded amount has already been deposited by the appellant so there is no suppression – reasonable cause for non-filing returns at due dates – as per section 80 penalty are not imposable - 524 of 2007-SM(BR) - - - Dated:- 1-1-2008 - S.S. KANG, VICE PRESIDENT Shri Vikrant Kakaria, Advocate, for the appellant. Shri B.S. Suhag, DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant submitted that they were producing goods on job work basis and the service of job work come in the purview of Service Tax with effect from 10.9.04 and they are ready to deposit the Service Tax in respect of service provided with effect from 10.9.04. The adjudicating authority after taking into consideration the issue raised by the appellant reduced the amount of Service Tax of Rs.1,71,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able for any failure if assessee proving that there was reasonable cause for said failure. The contention is that as the appellants were bona fide belief that they are exempted under the notification and it was pointed out by the Revenue that they are liable to pay the Service Tax and they were ready to pay with effect from 10.9.04 when the service as job worker comes under the purview of Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 on the ground that the appellants are providing business auxiliary service. The appellant took a specific stand that they are providing the service of job worker and prior to 10.9.04 the same was exempted under Notification No. 25/2004, therefore, are not liable to pay Service Tax prior to 10.9.04. The service of job worker is liable for Service Tax with effect from 10.9.04 and they are willing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause for the said failure. In the present case, there was a notification No. 25/2004 which grants exemption in respect of the production of goods on behalf of the client and only with effect from 10.9.04 this service was included in the purview of Service Tax. In these circumstances, I find that the appellant proves that there was reasonable cause for not paying the Service Tax and non-filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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