TaxTMI 
TaxTMI 
2015 (6) TMI 231
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....red, they neither discharged the service tax liability nor filed any return. 3. On the basis of audit conducted, the said lapse on the part of the assessee was noticed. The appellant took a stand that service tax was not being paid by them on account of financial problems and non-availability of sufficient funds. However, they immediately paid the service tax of Rs. 2,98,988/- along with interest. 4. While adjudicating the show-cause notice issued to the appellants, the original adjudicating authority took note of the said fact of payment of service tax along with interest and observed "since the amounts have already been paid before the issue of the show-cause notice and appropriation of the same, I consider immunity under section 80 ibi....
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....Commissioner (Appeals), I find that the Assistant Commissioner has simpliciter extended the benefit of Section 80 of the Finance Act 1994 without assigning any reasons. The said section is applicable where the non-payment of service tax is on account of bonafide belief being entertained by the assessee that the same is not payable. In the present case, the appellants have taken registration on 15.06.2006 and as such were aware of their liability to discharge service tax, on reverse charge basis, in respect of GTA services so received by them. In spite of that the appellant neither paid the service tax for the entire period from 2006 onwards till 2009 nor filed any ST-3 returns assessing their liability to service tax. The said fact came to ....