2012 (7) TMI 317

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.... Per Dr. D.M. Misra.   1. This is an application for waiver of penalty of Rs.14,714/-(Rupees Fourteen Thousand Seven Hundred and Forteen only) imposed under section 77 and 78 of the Finance Act, 1994.   2. The Ld.Advocate appearing for the applicant submitted that the entire amount of Service Tax of Rs.4,714/-(Rupees Four Thousand Seven Hundred and Fourteen only) along with intere....

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....pute on 29.04.2009. Subsequently, a Show Cause Notice was issued on 23.04.2010, which was confirmed by the Adjudicating authority and penalty was imposed on them under section 77 & 78 of Finance Act. Appeal against the said order was rejected by the ld.Commissioner (Appeals), hence the present appeal.   5. Ld.Advocate appearing for the appellant had submitted that there was confusion on pa....

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....04.2008 therefore liability is only for the period 01.04.2008 to 31.01.2009. He submits that the liability for the said period is only Rs.1,527/-(Rupees Fifteen Hundred and Twenty Seven only) against which they have already paid Rs.4,714/-(Rupees Four Thousand Seven Hundred and Forteen only) and also interest of Rs.1,196/-(Rupees One Thousand One Hundred and Ninety Six only). Hence, no penalty is ....

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.... should discharge the Service Tax and he accordingly held that there was reasonable cause for failure to pay the impugned Service Tax and therefore the respondent are eligible to get benefit under Section 80 of the Finance Act, 1994. Further I find that the ld.Commissioner(Appeals) while disposing the appeal filed by the appellant against the same order-in-original had observed that the appellants....