{"id":7849,"date":"2011-04-06T00:00:00","date_gmt":"2011-04-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-revenue-on-6-april-2011"},"modified":"2016-06-11T04:45:27","modified_gmt":"2016-06-10T23:15:27","slug":"commissioner-vs-revenue-on-6-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-revenue-on-6-april-2011","title":{"rendered":"Commissioner vs Revenue on 6 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Revenue on 6 April, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1622\/2010\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1622 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF SERVICE TAX, AHMEDABAD - Appellant(s)\n \n\nVersus\n \n\nM\/S\nIDEAL SECURITY ORGANISATION - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nKALPESH N SHASTRI for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 24\/03\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tRevenue<br \/>\nis in appeal against judgement of the tribunal dated 1.1.2010. Issue<br \/>\npertains to penalty of Rs.50,000\/- under the Finance Act 1994 imposed<br \/>\non the respondent. Such penalty was deleted by the tribunal on<br \/>\nfollowing grounds :\n<\/p>\n<p>&#8220;I<br \/>\nhave considered the submissions made by both the sides. From the<br \/>\nquantum of service tax demanded, it is quite clear that the firm is a<br \/>\nvery small concern. Further, the appellant willingly paid service tax<br \/>\nand interest the moment it was pointed out to him. Even though it can<br \/>\nbe said that ignorance of law cannot be an excuse, but it can be only<br \/>\none of the factors while considering imposition of penalty. Further,<br \/>\nI also find support from the decisions of the Tribunal cited by the<br \/>\nlearned advocate as regards invocation of Section 80 of the Finance<br \/>\nAct, 1994. In view of the above discussion, I consider this could be<br \/>\na fit case for waiver of pre-deposit of penalties and accordingly<br \/>\ngrant waiver. Since matter was heard at length and the issue involved<br \/>\nis only penalty, I take up the appeal itself for final disposal. In<br \/>\nview of the fact that issue regarding imposition of penalty has been<br \/>\nconsidered in detail and it was found that the penalty is imposable<br \/>\nin this case by invoking Section 80 of the Finance Act, 1994, I set<br \/>\naside the impugned order and the penalties imposed on the appellant<br \/>\nand allow the appeal.&#8221;\n<\/p>\n<p> \tWe<br \/>\nfind that Section 80 of the Finance Act, 1994  gives discretionary<br \/>\npowers to waive penalty. Sufficient cause is shown by assessee for<br \/>\nnot able to pay tax  in time. We further find that assessee had paid<br \/>\ntax though belatedly. Additionally we also find that amount involved<br \/>\nis also small. No question of law is arising for our consideration.<br \/>\nTax Appeal is dismissed.\n<\/p>\n<p>(Akil<br \/>\nKureshi,J.) <\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani,J.)<\/p>\n<p>(raghu)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Revenue on 6 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1622\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1622 of 2010 ========================================================= COMMISSIONER OF SERVICE TAX, AHMEDABAD &#8211; Appellant(s) Versus M\/S IDEAL SECURITY ORGANISATION &#8211; Opponent(s) ========================================================= [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-7849","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Revenue on 6 April, 2011 - Free Judgements of Supreme Court &amp; 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