2018 (9) TMI 314

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....nt ORDER Per: Raju This appeal has been filed by the Revenue against order of Commissioner (Appeals) waiving penalty under Section 76 and 78 of the Finance Act, 1994. 2. Learned AR argued that the Commissioner (Appeals) has wrongly waived the penalty under Section 76 and 78 by invoking Section 80 of the Finance Act, 1994. He argued that the Commissioner (Appeals) has appropriated the S....

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....atter had become very clear that the respondent is required to pay Service Tax. In these circumstances, the respondent's failure to pay Service Tax till January, 2012, when Audit pointed out, is clearly sufficient to invoke Section 76 of the Finance Act, 1994. 3. Learned Counsel for the respondent argued that the situation was revenue neutral and therefore, no suppression or mis-declaration....

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....on of Hon'ble High Court of Bombay in the case of Indian National Ship Owners' Association (supra), liability to pay Service Tax is crystal clear w.e.f. date of judgment i.e. 23.3.2009. The respondent, however, did not pay the Service Tax even after the decision of Hon'ble High Court of Bombay and it was only when the Audit pointed out in July, 2012, the respondent paid the Service Tax. In....