2019 (3) TMI 768

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....tax registration nor have filed any returns nor they have paid any service tax. This matter was investigated by the Department and issued a show cause notice which culminated in Order-in-Original confirming the demand along with interest and imposition of penalties, under sections 77 & 78 of the Finance Act, 1994. The appellants appealed to the first appellate authority who rejected the appeal and hence this appeal. 4. Learned Consultant for the appellant submits that they are not contesting the demand or interest but are only contesting the amount of penalty imposed under section 77(1) of the Finance Act, 1994. He further submits that w.e.f. 10.05.2013, this section was amended, prescribing a uniform penalty of Rs. 10,000/- for not taking....

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....2) CST Pune vs. Srikrishna Associates [2016(3) TMI 907 - CESTAT Mumbai]. 5. In both the cases, the penalties under section 78 were reduced by the Tribunal in view of the amended provisions of Section 78. 6. Learned departmental representative reiterates the findings of the lower authorities and submits that the judgment of Hon'ble Apex Court was in the context of criminal law and the ratio would not apply to the present case. He would further submit that this Bench had consistently taken a stand that tax statutes should be interpreted as to have only prospective effect unless contrary intention is apparent in the statute itself. Therefore, no penalty under the amended section 77 applies to the period when the offence was committed prior t....