2010 (6) TMI 174

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.... Respondent. [Order]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri S.K. Mall, learned SDR appearing for the Revenue. Respondents have sought adjournment, which is being denied as I find, on going through the impugned order of Commissioner (Appeals) that Revenue's appeal can be disposed off even in the absence of the r....

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....er, as regards penalty, he observed as under: "9. The appellants contended that they are proprietary concern, and they were under bona fide belief that the service tax is liable only on the element of service provided and not on the element of material used or sold while providing service. The total 'value of the service element was below Rs. 4 lakhs during the period involved in the present ca....

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....ections 76,77 & 78 of the Act." Accordingly, he set aside the penalty imposition under Sections 76, 77 and 78 of the Finance Act by invoking provisions of Section 80 of the Act. Revenue is aggrieved with the setting aside of the penalties by Commissioner (Appeals). It stands contended by Revenue that inasmuch as the appellants did not obtain registration w.e.f. 16-6-05 and it was only when the ....