2011 (1) TMI 120

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....p; Per: Dr. Chittaranjan Satapathy,   Heard both sides. Shri M. Karthikeyan, Ld. Advocate appearing for the appellants states that service tax in respect of supply of labour service was levied with effect from 16.06.2005, the appellant is an individual and has supplied labour to only one unit, his business was on a very small scale and he was ignorant of the newly introduced legal provi....

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....hat service tax along with interest was paid before the issue of show cause notice. He pleads that this is a fit case for waiver of penalty under Section 80 as the appellant was ignorant of the law and he has proved his bonafide by paying service tax and interest amount.   2. Heard the Ld. SDR, Shri C. Rangaraju. He states that the appellant has not paid 25% of the penalty amount within on....

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....ore the next appellate authority. I find that provisions of Section 80 are applicable to penalties imposable under Sections 76, 77 & 78. The said Section 80 does not authorize the adjudicating authority to waive the penalties under some of the listed sections and to impose penalty under some of them. The only condition provided under Section 80 is that if the assessees prove that there was a reaso....