9911796707
TMI Blog2008 (7) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... period covered in this case is in continuation of the abovementioned period. Therefore, there is no reason for him to have discontinued the payment of service tax – hence penalty limiting to 25% is imposable – in case mala fide not proved, penalty is set aside - appeal is partly allowed - ST/116/2007 - 849/2008 - Dated:- 24-7-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue proceeded against him and issued Show Cause Notice for demanding service tax. There was proposal for imposing penalty under Sections 76, 77 and 78 of the Act. The Assistant Commissioner confirmed the demand of service tax of Rs. 33,194/- along with interest. However, the respondent paid this amount even before the issue of Show Cause Notices. The Assistant Commissioner after adjusting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eering Ltd., the party has proved the cause of their failure in payment of service tax whereas in the instant case except the payment of service tax and interest there is no reasonable cause to prove their failure as required under Section 80 of the Act. 2. The Commissioner (Appeals) has accepted the party's contention that he is new to service tax net and also there is no mala fide intention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lapse and not to impose any penalty. Whereas, the Service provider has paid the Service Tax for the subsequent periods only after a lapse of 21 months, which prove that, the party had the only intention to evade the payment of Service Tax, if the Department had not issued the SCN. 3. The demand in OIO relates to the service provided to M/s. BSNL during the period 1-4-2001 to 31-3-2004. But t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the service tax on 10-9-2003 for the period from 4/2001 to 7/2002. The period covered in this case is in continuation of the abovementioned period. Therefore, there is no reason for him to have discontinued the payment of service tax. There is substance in the Revenue's contention. In any case, taking into consideration the facts and circumstances of the case, we order payment of a penalty limit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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