2013 (8) TMI 565

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.... Advocate Revenue filed this appeal against the Order-in-Appeal No.14/2012, dated 18.07.2012 passed by the Commissioner of Customs & Central Excise (Appeals), Tiruchirapalli. 2. Learned authorised representative for the Revenue submits that the respondent was registered under "Real Estate Agent". During the course of random survey by the officers of Internal Audit, it was noticed that the re....

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....esentative for the Revenue strongly defended his case on the ground that the assessee had not paid the tax on their own volition but it was paid only upon detection by the Internal Audit and, therefore, the respondent would not get the benefit under the provisions of Section 80 of the Act. In this context, he relied upon the case laws recorded in memo of appeal. 4. The learned counsel for the a....

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....ient for services provided by them, there is no intention to evade payment of service tax. As they have neither collected any service tax from their clients in the invoices at the time of provision of service nor have charged or claimed the service tax from their clients. However, they have paid service tax along with interest immediately on being pointed out by the audit. They also claimed that t....

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....ted tax with interest and there was no malafide intention. Further, the ST-3 return was also filed after the service tax was paid. The appellant paid tax without raising any issues. Here a case for exoneration from penalty under Section 80 is established.    5.3 Respondents paid tax and interest immediately on pointed out by audit constitute a mitigating circumstances for applying Sec....