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TMI Blog2008 (4) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue appeal. In the impugned order the Commissioner (Appeals) reduced the penalties imposed on the respondents under various sections of the Finance Act, 1994 (the Act). The respondents had failed to follow the provisions of Finance Act, 1994 and also failed to pay the service tax due on the service of travel agents rendered during October, 2002 to September, 2003. After due process of law the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) upheld the demand for service tax and the appropriate interest. The Commissioner (Appeals) found that the service tax being a new levy, the respondents were not familiar with the procedures relating to registration etc. Moreover, delay in payment of tax by Kumbakonam branch had occurred due to the delay in receipt of reply to their representation from the authorities. The Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n law to waive the penalty and pardon a tax evader on the ground of payment of service tax before issue of the order-in-appeal. 4. I have considered the case records and the submissions by the departmental representative. Nobody is present representing the respondent. I find that the Commissioner (Appeals) reduced the penalties following case law where penalties were reduced finding that the fail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents were not well-versed with the procedures relating to the new levy of service tax. Moreover, Section 80 ibid, provided for waiver of penalties in such cases if the party had demonstrated bona fide grounds for such failures. I find that in the instant case the lower authority was satisfied with the existence of sufficient cause for the delay. There are no reliable grounds to contrad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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