2003 (6) TMI 268

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....ndent. [Order]. - The respondent has made a prayer for decision on merits. Accordingly, I have heard Shri J.R. Madhiam, ld. JDR, for the Revenue. 2.  The short point required to be decided in the present appeal is as to whether the assessee is liable to penalty under the provisions of Sections 76 and 77 of Finance Act, 1994 when originally the service tax was not being paid by them i....

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.... 'Explanation. - For removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.' Before the above validation provisions under Section 117 of Finance Act, 2000, the appellant were not liable for any penalty under the provisions of Sections 76 and 77 o....