2018 (4) TMI 109

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....Member (Judicial) And MR. Anil G. Shakkarwar, Member (Technical) Sh. Sahib P. Satrangee, C. A., for Appellant Shri Pawan Kumar Singh (Supdt.) AR, for Respondent Per: Archana Wadhwa All the appeals are being disposed of by a common order as they arise out of the same impugned order and the challenge in all the appeals regarding penalties imposed upon the said appellants. 2. Learned A....

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....uced in the statute of the Finance Act, 2012 laying down that, if the service tax liability alongwith interest is discharged within the period of six months from the date of the Finance Bill received the assent of the President, no penalty shall be imposed upon the assessee. Admittedly, in the present case, service tax stands deposited within a period of six months in which case no penalties shall....