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2017 (11) TMI 245
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.... Respondent ORDER Per: S. S. Garg The present appeal has been filed by the Revenue against the impugned order dated 16.01.2017 passed by the Commissioner (A) whereby the Commissioner (A) has set aside the impugned order and allowed the appeal of the assesse. 2. Briefly the facts of the present case are that the appellants are holding registration certificate No.ABKFS2977DST001 for paym....
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.... of Finance Act, 1994. 3. Aggrieved by the order-in-original, assesse filed the appeal before the Commissioner who allowed the appeal and modified the order-in-original. 4. Aggrieved by the same, the Revenue has filed the present appeal. 5. Heard both the parties and perused the records. 6. Learned AR for the appellant submitted that the impugned order dropping the demand of interest a....
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....assesse relied upon the decision of Hon'ble Karnataka High Court in the case of CCE & ST Bang Vs. Adecco Flexione Workforce - 2012 (26) STR 3 (Kar.). He further submitted that in terms of section 80 of the Finance Act, 1994, penalty cannot be imposed when there is a reasonable cause for delay in payment of service tax and for this he relied upon the decision in the case of CST Bang Vs. Motor World....