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TMI Blog2010 (1) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... tmental Representative (SDR) for the Revenue and none for the respondents Coram: Hon'ble Mr. M. Veeraiyan, Member (Technical) Per M. Veeraiyan: These three appeals by the Department arise out of a common order in appeal No. 64-ST/LKO/09 dated 25.2.2009. The three cross-objections are connected to these three appeals. In all the three appeals, the respondent is the same being three differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firming the demand of service tax and interest already paid, imposed equal amounts as penalties under Section 76 and also equal amounts as penalties under Section 78 on each of the above units. In addition, he has also imposed a penalty of Rs.10,000/- on each of the units as late fee. Commissioner (Appeals), on appeal, by the respondents dropped penalty imposed under Section 76 of the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to who was liable to pay service tax. In the present case, the officers visited the premises of the respondents on 3.4.07 and immediately, on their pointing out that the liability is on the recipient, the respondents have promptly paid service tax amounting to Rs.50,328/-, Rs.13,829 and Rs.1,226/- in respect of their unit -I and Unit - II and Engineering Division respectively. They have als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Act, the penalties imposable under Section 76, Section 78 of Finance Act, 1994 are not mandatory in as much as the same are to be moderated in terms of Section 80 of the Finance Act, wherever necessary. 6. In view of the above, I hold that there is no merit in the appeals by the Department. 7. Therefore, the appeals by the Department are rejected. Cross-Objections which are merely in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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