2009 (9) TMI 45

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..... nt was redistributors of online services and that the original suppliers have paid service tax and that the respondents have not collected any service tax form their customers came to the conclusion that there was no mala fide intention on the part of respondents, therefore, extended benefit of Section 80 of the Finance Act. The appeal has been filed mainly on the ground that even after mistake wa .....

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..... rlier occasion also, none has appeared on behalf of the respondents. 3. Heard the learned SDR. 4. The relevant facts, in brief, are that the respondents are internet service providers. They have received such services from BSNL and Data On Line and distributed to various customers. The Department held that the service provided by the respondents is subject to service tax and accordingly, the or .....

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..... g the provisions of Section 80 of Finance Act, 1994. His findings, in this regard, are as follows: "Finally, I take up the issue of waiver of penalty. In this regard, I observe that benefit of waiver of penalty can be granted in terms of Section 80 of the Act, if the assessee proves that there was a reasonable cause for said failure. The relevant provision of Section 80 of the Finance Act, 1994 r .....

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..... ice tax form their customers and did not pay any service tax. After considering the facts I find that the appellants have not gained any benefit from non-payment as they had not to pay the same from their own pocket rather the tax was to be collected from their customers and paid into the Government account. I do not find any mala fide intention on the part of the appellants to evade payment of se .....

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..... ervice tax form their customers came to the conclusion that there was no mala fide intention on the part of respondents, therefore, extended benefit of Section 80 of the Finance Act. The appeal has been filed mainly on the ground that even after mistake was pointed out to them, the respondents did not pay service tax payable and the interest on it and that the bona fide of the respondents are in d .....

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