2007 (10) TMI 43

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..... sioner u/s 80 to vacate penalty is legal and not challengeable - ST/126/2007-SM(BR) - 1565/2007-SM(BR)(PB) - Dated:- 4-10-2007 - [Order per] - The issue in the present appeal is as regards imposition of penalties by the Commissioner, in review proceedings, under the provisions of Sections 75A, 76 and 78 of the Finance Act, 1994. The Assistant Commissioner had confirmed Service Tax of Rs. 1,50, .....

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..... s, during the relevant period and the discretion exercised by Assistant Commissioner in terms of provisions of Section 80 cannot be faulted upon. Commissioner in his impugned order has nowhere come to a finding that there was a deliberate short payment of tax, with intention to evade payment of duty. The entire Service Tax along with interest stand paid by the appellant before the issuance of the .....

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