2013 (4) TMI 165

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....rder against penalty imposed under the Finance Act, 1994. 2. The appellants are engaged in the manufacture of Dolomite and Lime power and as per the Service tax Rules the appellants are liable to pay service tax on inward and outward services in respect of transport of goods by road. The appellants did not pay service tax. Show Cause notice was issued for demand of service tax and the demand was ....

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....are not liable to pay service tax. Further the service tax is paid by them is available as credit. Therefore, it is not warranted to impose penalty on the appellants. The appellants also relied on the decision of the Tribunal in the case of Yamuna Fabricators Vs. Commissioner of Customs, Allahabad reported in 2012 (26) STR 367 (Tri.Del). 5. On the other hand, ld. DR strongly opposed the contentio....

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.... 520 (Tri. Mum) 6. I have considered the submissions made by both sides. 7. I find that in the Finance Act, 1994, Section 80 specifically provides which is reproduced hereunder:-     "Section 80 - Penalty not to be imposed in certain cases     Nothwithstanding anything contained in the provisions of Section 76, Section 77 or Section 78 no penalty shall be imposabl....