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TMI Blog2008 (2) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... t challenge liability of the service on their activity service - Further appellant did not even charge service tax from their customers - power conferred u/s 80 to waive penalty has properly been invoked in favour of assessee - ST/730/2007-SM(BR)(PB) - 496/2008-SM(BR)(PB), - Dated:- 26-2-2008 - Shri P.K. Das, Member (J) Shri B.S. Suhag, DR, for the Appellant. Shri B.L. Maratha, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the provisions of Section 76, Section 77 or Section 78, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if assessee proves that there was reasonable cause for the said failure. I find that the appellant is sort of illiterate person and may not have been fully aware of the provisions of service tax law. The appellant deposited service tax and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble Finance Minister also time and again. Indeed, it is for this reason that Section 80 ibid has been incorporated. As is the situation in this case, the appellant brought to vehicles after being laid off from J.K. Factory in Kota to make both ends meet (as stated during PH.). Poverty was writ large on the face of the wife of the appellant when she appeared for personal hearing." 3. The afo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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