2012 (8) TMI 751

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....ervice Tax. During audit, it was noticed that the total service charges recovered by them was amounting to Rs. 13,81,252/- for the period 2004-05 to 2007-08, but they have paid Service Tax only on a value of Rs. 4,45,169/- and that they have failed to pay Service Tax on a value of Rs. 9,36,083/-. Original authority vide order dated 30-12-2008 confirmed Service Tax demand of Rs. 96,853/- and appropriated a sum of Rs. 10,000/- paid on 28-4-2008. He demanded interest under Section 75 of the Finance Act. He imposed a penalty of Rs. 96,853/- under Section 78 of the Finance Act but gave an option to pay concessional penalty if the amount was paid within 30 days from the date of receipt of the order. 3.2 On appeal by the party, the Commiss....

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....rges recovered amounts to Rs. 1,26,561/- and the total tax payable was only about Rs. 12,000/- out of which a sum of Rs. 1,131/- stands paid. Narrating the entire background, he submits that it is a clear case of ignorance of Service Tax law and there was no intention to evade Service Tax. He has not collected Service Tax from some of the clients and only in those cases, he has not paid the Service Tax. Therefore, he submits that it is a fit case for invoking the provisions of Section 80 of the Finance Act. 4.2 He relies on the decision of the Tribunal in the case of CCE, Madurai v. Aquanet - 2011 (21) S.T.R. 633 (Tri.-Chennai) in support of his claim for benefit of Section 80 of the Finance Act. 4.3 As an alternative, he su....