2008 (9) TMI 181

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..... ng the late payment of Service Tax – ignorance about levy of Service Tax - respondent is a lady entrepreneur acted in bona fide manner - Section 80 of the Finance Act, 1994 is rightly invoked by Commissioner in waiving penalty imposed u/s. 75A, 77 and 78 - ST/254/2008-sm(BR) - 1421/2008-SM(BR)(PB), - Dated:- 11-9-2008 - Shri P.K. Das, Member (J) Shri R.K. Verma, DR, for the Appellant. .....

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..... Appeals) set aside the penalties. Hence, the Revenue filed this appeal. 2. The main contention of the ld. DR that ignorance of law cannot be reason for setting aside the penalties. He relied upon the decisions of the Tribunal. 3. On perusal of the order of the Commissioner (Appeals), it is seen that the Respondent rented the vehicle to M/s. Northern Coal Fields and they have not collected .....

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