2016 (12) TMI 664

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....ER The issue in this appeal is whether the Commissioner (Appeals) has rightly deleted the penalty imposed under Section 77 and 78 and extended the benefit of Section 80 of the Finance Act, correctly. 2.  Heard the parties. 3.  The admitted facts of the case are that the respondent assessee is a contractor of M/s. Hindalco Industries Ltd. & providing several services in the nature of '....

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....unt of Rs. 1,16,20,634/- , tax have been paid on Rs. 12,20,329/- vide GAR-7 Challan dated 05/03/2012, which was prior to the date of Order-in-Original, i.e. during the pendency of the adjudication proceedings. It is further observed that the appellant have also deposited the interest of Rs. 6,69,343/- vide Challan dated 03/11/2013. The ld. Commissioner (Appeals) also took notice that several show ....

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....Singh Vs Commissioner of Central Excise and Service Tax, reported at LAWS (ALL)-2014-8-115, wherein by judgment dated 25/08/2014, Hon'ble High Court have taken notice that at the material time there was a general mass unawareness among the service providers on which the service tax was liable to be deposited particularly on the component of provident fund, received from the recipient of servic....