2017 (3) TMI 1680

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..... For the Respondent : Mr.Anil Kumar Kathuria,Advocate PER: S.K. MOHANTY Revenue is in appeal against the impugned order dated 26.05.2011 passed by the Commissioner, Service Tax, New Delhi. Impugned order has been assailed on the ground that dropping of proposal for imposition of penalty under Section 76, 77 and 78 of the Finance Act, 1994 therein is not proper and justified inasmuch as, ....

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.... of any individual is involved in nonpayment of tax or non-compliance of legal requirement deliberately. It is viewed that being a government undertaking, there is absence of personal gain for an individual and it cannot be held that there was a suppression or willful misstatement or contravention of the provisions of law with the guilty intentions. 18.4 Since M/s.AAI have discharged thei....