2009 (12) TMI 447

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....ena for the Appellant. ORDER 1. This is an appeal by the Department against the order of the Commissioner (Appeals) No. 21/ST/PKL/2009, dated 8-4-2009 by which the Commissioner (Appeals) set aside the penalties imposed under sections 76, 77 and 78 of the Finance Act, 1994. 2. None appears for the respondent in spite of notice. Heard the learned SDR and perused the records. 3. There is ....

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....d set aside the penalties imposed by the original authority. 4. There is no dispute relating to the duty demand and interest before me. The Commissioner (Appeals) has allowed the benefit under section 80 of the Finance Act with the following findings:— "...The appellants have submitted that the period involved was initial period of levy of Service Tax on GTA services applicable from 1-1-20....

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.... has shown some reasonable cause which prevented him from payment of Service Tax and set aside the penalty imposed by the adjudicating authority under sections ibid." 5. Since it was at the initial stage of the levy of goods transport agency services and there was confusion about the person who has actually to pay the service tax, the Commissioner (Appeals) has invoked the provisions of section....