2016 (12) TMI 1063

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....s. Archana Wadhwa: The challenge in the present appeal is imposition of penalty of Rs. 1,55,600/- upon the appellant in terms of the provisions of Section 76 of the Finance Act, 1994. 2. After hearing both sides and after going through the impugned order, we find that the appellant is providing Business Exhibition Service (BES) and duly registered with the Service Tax Department and was discharg....

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....liability and few transactions were left out of consideration. It was an inadvertent mistake and as soon as the same came to their notice, the duty liability in respect of the said transactions was discharged by them. Explaining further, the ld. Advocate submits that the entire consideration inclusive of service tax was reflected by them in their ST3 returns and if there was any mala fide, they wo....

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....e Tribunal. 5. We find the decision of the Tribunal in the case of ZAK Trade Fairs & Exhibitions Pvt. Ltd. Vs. CST, Chennai [2008(11) STR 351 (Tri.-Chennai) has appreciated identical situation and has observed that the assessee having acted on account of inadvertent mistake of accountant, the imposition of penalty upon the assessee was not justified. 6. We agree with the ld. Advocate that when t....