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M/s PUNJAB AUTOMOBILES Versus CST, AHMEDABAD - 2012 (7) TMI 78 - CESTAT, AHMEDABAD
Penalty u/s 76 - appellant has already paid the full amount and interest as well as penalty u/s 78 - Held that - Considering the approach adopted by the appellant this is a case where even penalty under Section 78 was not payable, even then the appellant paid 25 of service tax towards penalty so that unnecessary litigation is avoided and dispute does not arise and thereby paid of all the dues resulting from the adjudication order passed by the Additional Commissioner this is a fit case for waiver of penalty under Section 80 - as a confusion in the minds of the operators of service stations up to 31.10.04 as to whether service tax ....... - .......