2008 (4) TMI 148

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....e Respondent. [Order]. - This is a revenue appeal. In the impugned order the Commissioner (Appeals) reduced the penalties imposed on the respondents under various sections of the Finance Act, 1994 (the Act). The respondents had failed to follow the provisions of Finance Act, 1994 and also failed to pay the service tax due on the service of travel agents rendered during October, 2002 to Septembe....

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.... 2. In the impugned order the Commissioner (Appeals) upheld the demand for service tax and the appropriate interest. The Commissioner (Appeals) found that the service tax being a new levy, the respondents were not familiar with the procedures relating to registration etc. Moreover, delay in payment of tax by Kumbakonam branch had occurred due to the delay in receipt of reply to their representa....

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....ona fide grounds. There was no provision in law to waive the penalty and pardon a tax evader on the ground of payment of service tax before issue of the order-in-appeal. 4. I have considered the case records and the submissions by the departmental representative. Nobody is present representing the respondent. I find that the Commissioner (Appeals) reduced the penalties following case law where ....