2016 (3) TMI 1192

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....er) 1. The appeal is filed by revenue against the order passed by Commissioner (Appeals) which set aside the penalty imposed under Section 78 of Finance Act, 1994. 2. The respondent was engaged in providing Works Contract Service to M/s Jaya Jyothi Cements (P) Ltd. the respondent got registered under the service tax department on 09-07-2008. On information received that respondent is not dis....

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.... The respondent filed appeal and the Commissioner (Appeals) vide the order impugned herein, set aside the penalty imposed Under Section 78 of Finance Act, by invoking Section 80 of the Finance Act. Being aggrieved, the Revenue has filed this appeal. 5. The learned AR Shri N.Naik submitted that there are no grounds to invoke Section 80 of the Finance Act, 1994, and that the Commissioner (Appeals....

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....mar, appearing for the respondent explained the details of payment made by the respondent. The respondent paid Rs. 14,96,395/- and interest of Rs. 1,902/- by way of GAR-7 Challans on 26-11-2011, 16-11-2010, 05-01-2011, 25-01-2011 and 29-01-2011. Further, an amount of Rs. 3,29,982/- was paid by the Service Receiver (M/s Jaya Jyothi Cements (P)Ltd) on behalf of the respondent on 31-03-2011. The enti....

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....ayment of service tax. He pleaded that the appeal may be dismissed. 8. I have heard the rival submissions. It is borne out from records that the entire demand as per show cause notice, except for a nominal interest of Rs. 3,725.30 was paid by respondent before issuance of show cause notice. The respondent has paid amount in 2008, 2010, 2011 etc. which shows that he has been discharging the serv....