2010 (2) TMI 380

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....spondent. [Order]. - This is an appeal filed by the Revenue. The impugned order vacated the penalty imposed on the respondents under Section 76 of the Finance Act, 1994. The respondents were found to have rendered services under the category of 'authorised service station' during the period September, 2005 to June, 2006 without following statutory formalities including payment of service tax. O....

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.... the ld. SDR for the Revenue. The respondents are not represented. On a perusal of the case records and the submissions of the ld. SDR, I find that the original authority has given a categorical finding in his order that the failure to pay service tax on the part of the respondents was occasioned by its ignorance of law on the liability and not due to intention to evade any payment of service tax.....