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2011 (7) TMI 325 - AT - Central ExcisePenalty - whether penalty was imposable under Section 76 & 78 - respondent failed to pay service tax in respect of amounts received by them for providing services as direct selling agents of various banks - In view of the Board s circular No.87/5/2006-ST dated 06.11.06 as well as the provisions of Section 73 of the Act, this was a case where no action was warranted - find that the decisions of the Tribunal in the case Vinayak Auto Lines [2010 -TMI - 78515 - CESTAT, AHMEDABAD] are applicable to the facts of this case - The actions of the respondent would clearly show that they had no intention to evade duty and they promptly paid the service tax with interest - Therefore this is a fit case for invoking Section 80 of Finance Act, 1994 and waive penalties imposed under Section 77 & 78 also leave alone setting aside the order of the learned Commissioner (Appeals) waiving penalty Section 76 of the Act - Since I have taken a view that penalty under any of the sections namely 76, 77 & 78 of the Act are not imposable, the question of considering whether penalty was imposable under Section 76 & 78 of Act does not arise.
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