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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 ..... sonable cause for the said failure - Commissioner (Appeals) has leniently viewed the failures on the part of the respondents and reduced the penalties considerably – failure occurred because there was new levy of service tax on travel agents – failure is bona fide - sufficient cause for the delay – reduction of penalty u/s 76 and 78, by commissioner is justified X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 75A were imposed. In the appeal before the Commissioner, the respondent submitted that they had sought permission of the Chennai-II Commissioner to allow them (Kumbakonam Unit, the appellant) to follow centralized billing at Chennai. Their request was rejected by the communication dated 26-9-2003. Immediately after that they started paying the service tax. Delay had occurred in paying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y imposed under Section 76 from Rs. 10,000/- to Rs. 1000/- and reduced the penalty under Section 78 from Rs. 30,000/- to Rs. 3000/-. He did not interfere with the penalties imposed under Section 75A and Section 77. 3. In the appeal filed by the revenue, it is submitted that the Commissioner, Chennai - II had replied the appellant's representation within 20 days and that the delay in registeri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty not to be imposed in certain cases. Notwithstanding anything contained in the provisions of Section 76, 77 or Section 78, no penalty shall be imposable on the assessee for any failure referred to in the said provision, if the assessee proves that there was reasonable cause for the said failure." I find that the Commissioner (Appeals) has leniently viewed the failures on the part of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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