2007 (3) TMI 128

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.... the lower appellate authority, who has set aside the penalty imposed by the original authority under Section 76 of the Finance Act, 1994, for the reason that the Service Tax was paid prior to issue of show-cause notice. It is the case of the Revenue that the provisions under Section 76 of the Finance Act, 1994 relating to Service Tax is not similar to the provisions relating to Customs and Excise....

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.... on the other hand cites the decision of the Tribunal in the case of Mass Marketing & Advertising Services Pvt. Ltd. v. C.C.Ex., Bangalore reported in 2006 (3) S.T.R. 333, setting aside the penalty when tax was paid before issue of show cause notice He also states that the decision of the Tribunal in the case of Commr. of Central Excise, Mumbai v. Top Detective & Security Services Pvt. Ltd. report....