2010 (5) TMI 217

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....RAM: Shri Ashok Jindal, Member (Judicial) Per: Ashok Jindal, Member (Judicial)   Revenue has filed this appeal against the impugned order wherein penalties imposed on the respondents were dropped by exercising powers confirmed under Section 80 of the Finance Act, 1994. 2. The brief facts of the case are that the respondent was engaged in providing service relating the Rent A Cab S....

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....w-cause notice was issued the same was adjudicated confirming service tax demand of Rs.1,11,630/- along with interest and various penalties under Section 76,77 & 78 of the Finance Act, 1994. On appeal, the Commissioner (Appeals) dropped the penalties imposed under Section 76,77 & 78 of the Finance Act, 1994. Against the dropping of the penalty the Revenue is before me. 3. The learned DR submitt....

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....r 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". In the defense of the respondent, it was stated that respondent is an uneducated person and is a driver only he provide the service to BSNL without charging the service tax and as he has not received any serv....