2018 (7) TMI 1790

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....Shakkarwar, Member (Technical) Shri Pawan Kumar Singh (Supdt.) AR for Appellant Shri Ajay Kumar Yadav (Advocate) for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides, we find that the challenge in the present appeal is to setting aside the penalty by Commissi....

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....gwith interest vide Challan No.50218 dated 29.01.2014. Thus the appellant has completely discharged the service tax liability conferred on him. As regards imposition of penalty in the instant case, I find that if the dispute is about the interpretation of a provision i.e. whether tax was payable, penalty cannot be imposed as is held in the case of Vijay Television Vs. CST (2008) 17 STT (CESTAT)....

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....efore 28.11.2012, no penalty under Section 76, 77, 78 shall be imposed on them. In present case the assessee has deposited due Service Tax in July, 2012." 3. The Revenue's only grievance is that the entire tax was not paid within a period of six months and small amount of Rs. 18,000/- approx was deposited subsequently. Thus setting aside the penalty by Commissioner (Appeals) was not justified. ....