2008 (7) TMI 226

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..... nt - Commissioner in the impugned order have not given a detailed reasoning for setting aside the penalty – impugned order is not a speaking order – since it was not a case of assessee to set aide the penalty, penalty was only required to be quantified - impugned order is set aside and matter remanded to Commissioner (Appeals) for de novo consideration
DR. S.L. PEERAN, JUDICIAL MEMBER and T.K. .....

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..... Then the Commissioner found that the penalty imposed was not justifiable and found sufficient grounds to set aside the penalty. The assessee is an individual. She submitted that she was under severe mental pressure as her father was suffering from cancer and being single individual taking care of the sick parent, there was a lapse on her part to submit the returns, but paid the tax along with in .....

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..... etting aside penalties under all the different sections imposed in the present matter except to say that the assessee did not have an intention to evade service tax due to mental pressure undergone by her. This by itself is not a ground to waive off the penalty for the reasons that the assessee had already collected the service tax and had not deposited with the department. There was lapse on her .....

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