TMI Blog2010 (7) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant as there was no suppression, collusion, willful misstatement or fraud has been alleged on the appellant and in that circumstances, benefit of section 80 of the Finance Act, 1994 to be given to the appellant – penalty waived - ST/126/2009-MUM. - A/322/10/SMB/C-IV - Dated:- 6-7-2010 - ASHOK JINDAL, JJ. ORDER 1. Vide this appeal the appellant is challenging the confirmation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th sides. 4. The learned Advocate appearing on behalf of the appellant submits that as the levy on GTA service was introduced from 1-1-2005 and the appellant was not aware of their service tax liability, the benefit under section 80 of the Finance Act is to be given to the appellant as there is no allegation of suppression in the show-cause notice. Moreover they themselves had paid the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the appellant has not challenged the service tax confirmed and the appeal is only against the confirmation of penalties. Hence, I do not interfere with the impugned order with regard to the confirmation of service tax liability and the same is confirmed. 7. With regard to the penalties, the provisions of section 73(3) of the Finance Act, 1994 are applicable to the case of the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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