TMI Blog2009 (10) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... 16-6-2005 and based on the advice given by the department, appellant registered himself as service provider on 1-4-2006 and paid service tax amount with interest on 22-10-2007. Subsequently on 8-4-2008, show-cause notice was issued and after adjudication and appellate proceedings, penalty of Rs. 2,12,905 under sections 76 and 78 of Finance Act, 1994 and penalty of Rs. 1,000 under section 78 have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to him by the department that he was liable to pay service tax with effect from 16-6-2005 and based on the advice given by the department, appellant registered himself as service provider on 1-4-2006 and paid service tax amount with interest on 22-10-2007. Subsequently on 8-4-2008, show-cause notice was issued and after adjudication and appellate proceedings, penalty of Rs. 2,12,905 under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of section 73(3) of Finance Act, 1994 is applicable to the case of the appellant and penalties imposed may be set aside. He relied upon following decisions of the Tribunal in support of his contention :— (a) C Ahead Info Technologies India (P.) Ltd. v. CCE [2009] 20 STT 190 (Bang. - CESTAT). (b) Tidewater Shipping (P.) Ltd. v. CST [2008] 16 STT 414 (Bang. - CESTAT). (c) Santhi Cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be Revenue neutral exercise. In view of the decisions cited by the learned Chartered Accountant wherein lenient view has been taken and also in view of the circumstances in this case, I consider that provisions of section 73(3) apply to the present case and the penalties imposed under various sections of Finance Act, 1994 are not imposable. Accordingly, impugned order as far as it relates to i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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