2012 (6) TMI 302

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....akraborty, A.C.(A.R.) for the Revenue (s)   1. Heard both sides.   2. Applicant filed this application for waiver of pre-deposit of penalty of Rs.1,25,420/-(Rupees One Lakh Twenty Five Thousand Four Hundred and Twenty only).   3. The contention of the applicant is that they have already paid the total Service Tax involved in this case along with interest.   4. After....

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....ppellants challenged the same before ld.Commissioner(Appeals) and ld.Commissioner(Appeals) upheld the lower adjudicating authority s order and dismissed the appeal filed by them. Hence the appeal.   5. The contention of the appellant is that they are Govt. of India Enterprise and they have been regularly discharging their liability under storage and warehousing service. However, due to rea....

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.... non-payment of Service Tax for handling and storage is not falling under reasonable cause under section 80 of Finance Act, 1994. They have quoted the wrong circular therefore there was no reasonable cause.   7. I have considered the submissions of both the sides and perused the record. I find that Service Tax on storage and warehousing service was introduced in the year 2003. It is not in....