2015 (5) TMI 806

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....ent : Shri Amresh Jain, DR ORDER Per: R K Singh: 1. Stay Application along with Appeal has been filed against Order-in-Appeal No.31(ST/RPR-I/2013, dated 06.03.2013, which upheld the service tax demand of Rs. 19,576/- confirmed by the original adjudicating authority. However, the Commissioner (Appeals) while setting aside the mandatory penalty under Section 78 of the Finance Act, 1994, in paras ....

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....n for imposition of penalty. 8. Under the facts and circumstances as stated above, I consider that this is a fit case of waiver of penalties imposed under Section 78 of Finance Act, 1994. In the result appeal is partially allowed by setting aside penalties imposed upon the Appellant under Section 78 of the Finance Act, 1994. Held Accordingly." 2. In this regard it is to be noted that the conditi....