9911796707
TMI Blog2008 (10) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... surance policies issued before 16-8-2002 - appellants on their own had made a representation to the Board in September, 2003 seeking Board’s clarification this issue - Immediately on receipt of clarification from Board, they paid the service tax and thereafter paid the interest - delay in payment of service tax was on account of confusion - provisions of Section 80 are applicable and therefore, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finally vide letter dated 9th February, 2004 clarified to the appellant that renewal commission paid to the agents after 16-8-2002 in respect of policies issued before 16-8-2002 would attract service tax. In pursuance to this clarification from the Board, the appellants paid the service tax in February, 2004 and interest in September, 2004. 2. The Department however, issued a show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board and immediately after receipt of clarification from the Board, the amount was paid in February, 2004 and thereafter interest was also paid on 29 th September, 2004. In view of this, no penalty is called for under Section 76. 4. The learned DR pleaded that the appellants have failed to pay the service tax by due date and therefore, penalty under Section 76 would automatically be attract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest in September, 2004. Since in this case, delay in payment of service tax on the renewal commission paid to the agents after 16-8-2002 in respect of the policies issued 16-8-2002 was on account of confusion on this point, we are satisfied that provisions of Section 80 are applicable and therefore, no penalty is called for. We therefore, set aside the impugned order imposing penalty on the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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