9911796707
TMI Blog2024 (1) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant -assessee deposited the amount no service did it was pointed out. Even show cause notice was not yet served, hence we hold that penalty should not have been imposed upon the appellant. It is also observed that plea of it to be an inadvertent error is taken by the appellant. Department also has not produced any evidence proving any positive act on part of appellant which may prove the intentional evasion of duty by the appellant. Hence while invoking Section 80, the penalty is not imposable. Resultantly, the order imposing penalty upon the appellant is set aside. Appeal allowed in part. - HON BLE DR. RACHNA GUPTA , MEMBER ( JUDICIAL ) And HON BLE MS. HEMAMBIKA R. PRIYA , MEMBER ( TECHNICAL ) Ms. Priyanka Goel , Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallan dated 1.3.2012. The department still has served the show cause notice in May 2013. Keeping in view the said inadvertence and that the payment was much prior the issuance of show cause notice, the penalty should not have been imposed. Learned counsel, however, has acknowledged to withdraw her claim challenging the confirmation of demand of Rs. 96,044/- and has prayed for the order imposing penalty to be set aside. While rebutting the submissions, learned Departmental Representative has relied upon the finding in para 6 of the order under challenge impressing upon that Commissioner (Appeals) has rightly appreciated the suppression on parts of the appellant. The appeal is prayed to be dismissed. 4. Having heard the parties, we hold a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. (2) Notwithstanding anything contained in the provisions of section 76 or section 77 or section 78, no penalty shall be imposable for failure to pay service tax payable, as on the 6th day of March, 2012, on the taxable service referred to in sub-clause (zzzz) of clause (105) of section 65, subject to the condition that the amount of service tax along with interest is paid in full within a period of six months from the date on which the Finance Bill, 2012 receives the assent of the President. 7. From the said provisions it is clear that where the payment of tax liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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