TMI Blog2011 (9) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... no Service Tax liability arises as recipient of services. If that be so, question of imposition of penalty non-payment of Service Tax during the relevant period does not arise. - ST/556/2010 - - - Dated:- 14-9-2011 - MR. M.V. RAVINDRAN, J. Represented by: Shri J.C. Patel, Adv. for Assessee. Shri R.Srova, JDR for Revenue. Per: Mr.M.V. Ravindran: This appeal is directed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for imposition of penalties on the appellant. The assessee has not filed appeal against said Order-in-Original. Commissioner as a revisionary authority, empowered under Section 84 of Finance Act, 1994, revised the Order-in-Original and issued Show Cause Notice to the assessee appellant directing to show cause as to why penalty should not be imposed on them. Appellant contested the Show Cause No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Revenue. 5. Ld.JDR, on the other hand, reiterates the findings recorded by ld.Commissioner as a revisionary authority in Para 8.1 and 8.2 of the Order-in-Revision. 6. After considering the submissions made by both sides, I find that the issue involved is regarding imposition of penalty on the appellant by ld.Commissioner as a revisionary authority. It is undisputed that the period inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , question of imposition of penalty non-payment of Service Tax during the relevant period does not arise. 7. In view of the foregoing, the impugned order Order-in-Revision imposing penalty under Section 78 of Finance Act, 1994 is liable to be set aside and I do so. 8. The impugned order is set aside and the appeal is allowed. (Dictated Pronounced in Court) - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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