TMI Blog2010 (6) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... .2003 and as soon as the respondents were informed by the department that their activity was covered by the definition of ’Business Auxiliary services’, they immediately discharged the tax liability alongwith interest. Held that- the penalty under Section 77 for non filing ST-3 returns and penalty under Section 78 equal to 25% of the penalty has already been upheld by the Commissioner (Appeals). I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice, they neither took service tax registration nor paid service tax till the non payment was detected by the department in July, 2007. However, on being asked by the department in July, 2007, they took service tax registration and deposited the entire service tax and interest on 12.08.2005 for the period of dispute i.e. from 01.07.2003 to 31.3.2005. Subsequently, the department issued show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% of the service tax amount and penalty under Section 77 was upheld for non filing of ST-3 returns. The Penalty under Section 76 was set aside by invoking Section 80 of the Act. It is against this order of the Commissioner (Appeals) waiving penalty under Section 76 of the Act, that the department has filed this appeal. 2. Heard both sides. 2.1 Shri R.K.Gupta, learned DR, reiterated the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... took service registration and paid the entire amount of service tax alongwith interest, that the respondent had deposited the entire amount of service tax and interest vide TR-6 challan dated 12.08.2005 for the period 01.07.2003 to 31.3.2005 before issuance of show cause notice, that non payment of service tax by due date by the respondents was due to their ignorance, that there was no malafide i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or non filing ST-3 returns and penalty under Section 78 equal to 25% of the penalty has already been upheld by the Commissioner (Appeals). In these circumstances, I do not find any infirmity in the order of the Commissioner (Appeals) waiving penalty under Section 76 by invoking Section 80 of the Finance Act,1994. The Revenue's appeal is therefore dismissed. (RAKESH KUMAR) MEMBER (TECHNICAL ..... X X X X Extracts X X X X X X X X Extracts X X X X
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