2017 (8) TMI 1051

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....ra Heard both sides. 2. These two appeals are filed against OIA-SRP/174/DMN/2012-13 28/12/2012, and OIA-SRP/176/DMN/2012-13 dated 28/12/2012 dated passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Daman, where under the Ld. Commissioner (Appeals) has confirmed penalty both under Section 76 & 78 of the Finance Act, 1994. 3. Ld. Advocate Shri M. H. Sukheja for the appell....

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....submits that the process of payment of service tax commenced only after issuance of summons to the Authorized Signatory of the appellant "even though registration was granted in the year 2008". Thus, the appellant suppressed the facts from the knowledge of the Department on the service tax liability, therefore, penalties are imposable under section 76 and 78 of the Finance Act, 1994. 5. I find th....

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....a bonafide misconception of the provisions of law, which they have discharged with interest, therefore, penalty under Section 76 and 78 are not warranted. I do not find merit in the contention of the Ld. Advocate for the appellant that no penalty imposable inasmuch as even though they have taken registration in the year 2008 failed to discharged the service tax, when the law is clear on the subjec....