2008 (11) TMI 96

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.... (Final Order No. 1289/2008 Stay Order No. S/1099/2008 dt. 19.11.2008 certified on 8.12.2008 in Application No. ST/Stay/255/2008 and Appeal No. ST/391/2008) Shri B.S. Janapati, Consultant for Appellant. Shri V.R. Gyaneshwar, JDR for Respondent. [Order per: T.K Jayaraman, Member (Technical)] - The issue lies within a narrow compass. Therefore, both the stay application and appeal are ....

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....before the adjudication proceedings had been confirmed by the Original Authority. In view of the powers vested under Section 80 of the Finance Act, 1994, the Original Authority refrained from imposing penalties under Section 76, 77 and 78 of the Finance Act. However, the Commissioner, Service Tax in exercise of his powers under Section 84 of the Finance Act, 1994 took up revisionary proceedings. I....

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....s the amount was not at all collected from the clients. 6. The learned Departmental Representative stated that this is strictly not a case where tax was paid before the issue of show cause notice. Therefore, he stated that the appellants are definitely liable for penalty. 7. On a very careful consideration of the facts and circumstances of the case, I find that even though the appellant disc....