2015 (6) TMI 269

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.... For the Respondent : Mr Pakshi Rajan, Asst. Commissioner (AR) ORDER Per: B S V Murthy: Appellant is a Multi System Operator (MSO) service provider and this service was brought under purview of service tax levy w.e.f 10/09/2004. The appellant who is an individual proprietor did not pay service tax and when the authorities paid a visit to the appellant, the Accountant of the appellant in ....

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.... The learned counsel submits that appellant had no intention to evade service tax and they had not collected the same and as soon as it was pointed out, they had paid the tax. It is his submission that under the circumstances, penalties imposed under various sections can be waived by invoking Section 80 of the Finance Act. Further he also submits that the observations of the original adjudicating ....

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....hat there was a reasonable cause for non-payment of tax and penalties can be waived by invoking provisions of Section 80 of Finance Act, 1994. 3. The learned AR would submit that in this case extended period has been rightly invoked and appellant was providing two services and ignorance of law cannot be an excuse for non-payment of tax. 4. I have considered the submissions made by both the s....

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.... who did not pay the tax can make the payment with interest and lenient view can be taken as regards penalty in cases where there is lack of knowledge and reasonable cause. The very fact that the section continues to be in existence for a long time shows that the intention of the Government is to provide relief where there is a reasonable cause for failure to make payment and Hon'ble High Cour....