2010 (4) TMI 525

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..... ce both the appeals involve the same issue, even though separate adjudication orders have been passed, both the appeals are taken together and a common order is passed. 2. In both these cases, the original Adjudicating Authority while confirming the demand for Service Tax invoked the extended period, waived penalty under sections 76, 77 and 78 of the Finance Act, 1994. The Commissioner took up re .....

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..... Power (P.) Ltd. v. CCE [2008] 17 STT 341 (New Delhi - CESTAT). (ii) Insurance & Provident Fund Department v. CCE [2007] 10 STT 502 (New Delhi - CEGAT). 3.1 Further, she also relied upon the Circular issued by the Board vide F. No. 137/167/2006-CX-4, dated 3-10-2007 to support her contention that penalty to the extent of 25 per cent was required to be paid in terms of provisions of section 73. 4 .....

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..... voking extended period for the purpose of waiving penalty would show that it will not be necessary that in every case where the demand for Service Tax has been confirmed, penalty has to be imposed if extended period has been invoked. Therefore, I find that view taken by the Commissioner is not sustainable and accordingly, I allow the appeals with consequential relief to the appellants.
Case la .....

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