2013 (1) TMI 682

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....Jindal: Revenue has filed this appeal against the dropping of penalty against the respondent under various Sections of the Finance Act, 1994 by the lower Appellate Authority. 2. Brief facts of the case are that the Respondents were registered with the Service Tax department under the category of "Business Auxiliary Services". They were paying service tax on the activity of renting of their c....

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.... authority appropriated the amount of service tax paid along with interest and imposed penalty under Sections 77 and 78 of the Finance Act, 1994. The said order was challenged before the Commissioner (Appeals) for imposition of penalty on the respondents. As the first appellate authority considered the provisions of Section 73 (3) of the Finance Act, 1994 and dropped the penalty imposed on the res....

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.... a narrow compass, I take up the appeal itself for final disposal. 5. The case law relied upon by the ld. DR in the case of United Communication (supra) have no relevance to the facts of the case as in that case there was suppression on the part of the assessee for not maintaining records of the service tax collected and its payment. In the Modern Co-op Bank Ltd (supra) also the facts are diffe....