TaxTMI 
TaxTMI 
2016 (12) TMI 1643
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....hary 1. The Ld. Commissioner (Appeals) vide the impugned order waived the penalty imposed under Section 78 to the extent of duty paid before the issuance of the show cause notice and upheld the penalty imposed under Section 77 and directed to calculate the penalty under Section 76 of the Finance Act, 1944. Being aggrieved, the appellant have preferred the present appeal. 2. Ld. Advocate appearin....
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....ax was payable by them for the services provided to Central Govt. Undertaking like M/s. NTPC. Ld. Counsel made the bench go through the discussions and findings of the Lower Appellate Authority wherein Ld. Commissioner (Appeals) has observed as under: "the Appellant was not aware of the provisions of the Finance Act and moreover, the said contract with M/s. NTPC Ltd. was also silent over the issu....
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....f the Commissioner (Appeal) is reproduced below: "the Appellant was not aware of the provisions of the Finance Act and moreover, the said contract with M/s. NTPC Ltd. was also silent over the issue of service tax liabilities on the work rendered by them. I also find merit in the submission of the Appellant which is also true as per the records of the case, that they have alread....
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....tice under Section 73(1) of the said Act shall, in addition to the service tax and interest specified in the notice, be also liable to pay penalty. Proviso to section 76 provides that where service tax and interest is paid within a period of 30 days of the date of service of the notice under Section 73(1), no penalty shall be payable. In the present case, the appellant paid the tax before issuance....