2024 (9) TMI 1594

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....>HON'BLE SHRI ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON'BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Smt. Shreya Mundhra , Advocate for the Appellant Shri Sanjay Dixit , Authorized Representative for the Respondent ORDER ORDER : [ PER SHRI ASHOK JINDAL ] Both the appellants are in appeal before us for relief to be given for imposition of penalties of Rs.5,000/- on the main appellant viz. M....

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....of electricity, erection of towers, etc., was the dispute and in terms of Notification No. 11/2010-S.T. dated 27.02.2010 read with Notification No. 45/2010-S.T. dated 20.07.2010, the services rendered by the appellant were exempt from the purview of Service Tax. This remained effective till 30.06.2012. 2.2. After the introduction of the Negative Regime, the services of the appellant were not exem....

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....e Act in the impugned order within thirty days thereof. The amount paid by the appellant was appropriated against the Service Tax liability payable by way of the adjudication order. 4. However, apart from that, a penalty of Rs.5,000/- under Section 77 of the Finance Act, 1994 was imposed on the main appellant and a penalty of Rs.1,00,000/- under Section 78(1) of the Act was imposed on the co-appe....