2019 (3) TMI 1325

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....t ORDER Per Bench The above appeal is filed by the department against the order passed by the Commissioner (Appeals) who set aside the penalties imposed under section 77 and 78 of the Finance Act, 1994. 2. On behalf of the department, ld. AR Ms. T. Usha Devi appeared and argued the matter. She reiterated the grounds of appeal. It is submitted by her that the respondent had undertaken the se....

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....dent had not obtained registration nor paid the service tax for such amount received. Show cause notice was issued proposing to demand service tax along with interest and for imposing penalties. After due process of law, the original authority had confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the demand along with interest but set aside the penaltie....