2012 (4) TMI 404

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....the Revenue against Order-in-Appeal No.535 (467-RAJ)/2009/COMMR (A)/RAJ, dt.12.11.09, to the extent that the said order-in-appeal has set aside the penalties imposed under Section 77 for non-filing of return for the period October 2004 to March 2006 and has set aside the penalty imposed under Section 76 for delayed payment of Service Tax for the quarter July 2006 to September 2006.   2. He....

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....and 77 by the first appellate authority.   6. The relevant paragraphs 6 & 7 from first appellate authority s order are reproduced below:-   6. The first allegation is that the appellants have not filed returns for the period from (i) Ocober, 2004 to March, 2005, (ii) April, 2005 to September 2005 and (iii) October, 2005 to March, 2006. In this regard, I find that during the course ....

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....ervice Tax, the question of its late payment and short payment of interest of Rs.909/- does not arise. Therefore, I do not find any merits in the impugned order of the lower authority to this extent and accordingly set aside.   7. It can be seen from the above reproduced paragraphs that the first appellate authority has specifically indicated in Para 6 that the assessees had produced the p....