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TMI Blog2008 (7) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... station & business auxiliary service – since invoice doesn’t specifically mention that charges are inclusive of tax, invoice charges can’t be taken as cum-tax - during the disputed time SSI exemption was extended & there was confusion after budget regarding leviability of tax on labour charges & valuation of service, hence penalty is set aside – but interest is payable X X X X Extracts X X X X X X X X Extracts X X X X ..... firmation of payment for service tax amounting to Rs. 46,255/- with equal amount as penalty and penalty under Section 76 and 77 of Finance Act, 1994 in addition. 2. Heard both the sides. There is no dispute as regards liability of services tax and the same has been fully paid. The ld. Advocate on behalf of the appellants pointed out that if the service tax was paid before the issue of show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, he requested for waiver of penalty under Section 80. 3. I have considered the arguments advanced by the appellant. I am unable to agree with the advocate that the amount realized has to be treated as cum-service tax value in view of the provision of Section 67 (2) of Finance Act, 1994, which is reproduced below for ready reference: "Section 67 (2). Where the gross amount charged by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Section 76, Section 77 or 78, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was reasonable cause for the said failure. I am inclined to agree with the assessee that there was confusion after the Budget, 2005 regarding leviability of service tax on labour charges and valuation in respect of authorized se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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