2009 (10) TMI 662

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.... ORDER The impugned order affirmed demand of Service Tax of Rs. 2,16,325/- (Rupees Two lakh sixteen thousand three hundred and twenty five only) and Education Cess of Rs. 4,326/- (Rupees Four thousand three hundred and twenty six only) found due from the appellants on services under the category of "Construction of Complex service" rendered by them during the period 1-4-2006 to 31-3-2007. Applica....

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....ction 80 had to be extended in respect of other penalties as well. 2. We Have also heard the learned DR for the Revenue. 3. We find that the impugned order vacated the penalty imposed on the appellants under Section 76 invoking Section 80 of the Act, accepting that there was reasonable cause, which prevented the assessee from payment of service tax in time. We find that since the Commissioner (A....