2015 (9) TMI 257

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.... In both the appeals issue involved is common and therefore both are taken together and a common order is being passed. In both cases, the original adjudicating authority confirmed the demand of service tax and interest but did not impose any penalty under Section 76, 77 & 78 of Finance Act 1994 by invoking the provisions of Section 80 of Finance Act 1994. The Commissioner has passed order-in-revi....

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.... law as under:- (1) The imposition of penalty under the Act is not automatic. The ingredients mentioned in the Section should exist. In respect of Sections 76, 77 and 78 of the Act, not only the ingredients of those Sections should exist, but also there should be absence of reasonable cause for the said failure. (2) Section 76 and 78 are mutually exclusive. If penalty is payable under Section 78....