2010 (7) TMI 248

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....t is seeking waiver of penalty under sections 76, 77 and 78 of the Finance Act, 1994.   2. The case of the revenue is that during the course of audit of M/s. Indo Unique Flames Ltd., it came to light that they have paid Rs. 36,26,004 to the appellant under the head "Picking & Cleaning Expenses" on which the service tax has not been paid by the appellant. Accordingly, a show-cause notice wa....

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....aid the service tax, the credit would be available to the service receiver, hence the situation goes out of revenue neutrality. Accordingly, no suppression can be alleged against the appellant. He further prayed that considering the fact that the appellant has paid the service tax along with the interest without any protest and was not aware of the service tax provisions, the benefit of section 80....

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....ontested the duty liability. Hence, I have not considering the issue raised by the learned Advocate that the appellant is not liable to pay service tax. I have to only consider the levy of penalty on the appellant under various sections of the Finance Act. Although the appellant has not registered themselves with the service tax department but on pointing out by the department, they have paid the ....