9911796707
TMI Blog2012 (7) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... is an application for waiver of penalty of Rs.14,714/-(Rupees Fourteen Thousand Seven Hundred and Forteen only) imposed under section 77 and 78 of the Finance Act, 1994. 2. The Ld.Advocate appearing for the applicant submitted that the entire amount of Service Tax of Rs.4,714/-(Rupees Four Thousand Seven Hundred and Fourteen only) along with interest of Rs.1,196/-(Rupees One Thousand One H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice was issued on 23.04.2010, which was confirmed by the Adjudicating authority and penalty was imposed on them under section 77 & 78 of Finance Act. Appeal against the said order was rejected by the ld.Commissioner (Appeals), hence the present appeal. 5. Ld.Advocate appearing for the appellant had submitted that there was confusion on payment of Service Tax on GTA services in the init ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od 01.04.2008 to 31.01.2009. He submits that the liability for the said period is only Rs.1,527/-(Rupees Fifteen Hundred and Twenty Seven only) against which they have already paid Rs.4,714/-(Rupees Four Thousand Seven Hundred and Forteen only) and also interest of Rs.1,196/-(Rupees One Thousand One Hundred and Ninety Six only). Hence, no penalty is imposable on them. 6. Per contra the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that there was reasonable cause for failure to pay the impugned Service Tax and therefore the respondent are eligible to get benefit under Section 80 of the Finance Act, 1994. Further I find that the ld.Commissioner(Appeals) while disposing the appeal filed by the appellant against the same order-in-original had observed that the appellants are liable to pay penalties imposed under section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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