9911796707
TMI Blog2009 (4) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act which provides that notwithstanding anything contained in the provisions of Section 76, Section 77 or Section 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. The contention of the Appellants is that they are filing returns showing payment of Service Tax as the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants as provider of security service and penalties have been imposed on them under Sections 76 and 77 of the Finance Act, 1994. 3. The only contention of the Appellants is that they were receiving the service charge @ 15%. Hence, they are liable to pay Service Tax only on this amount as the same relates to service charges. 4. The case of the Revenue is that the Appellant Firm is a provider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention of the Appellants is that the penalties were imposed under Sections 76 & 77 of the Finance Act, 1994. The Appellants relied upon the provisions of Section 80 of the Act which provides that notwithstanding anything contained in the provisions of Section 76, Section 77 or Section 78, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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