TMI Blog2013 (5) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... ’s own case, as the issue involved in this case and in that case was the same. Impugned order to the extent it upholds the imposition of penalties u/s 76, 77 & 78 is set aside and appeal is allowed - Appeal No.ST/594/2011 - - - Dated:- 1-3-2013 - MR.M.V. RAVINDRAN, J. For the Appellant: Shri Rahul Gajera, Adv. For the Respondent: Shri S.K. Mall, Addl.Commissioner (A.R.). JUDGEMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on the commission received from the Direct Selling Agents as directed by the banks. He would also submit that in appellant s own case in Final Order No. A/1355-1356/WZB/AHD/2011, dt.28.07.2011, this Bench had allowed the appeal filed by the assessee on an identical issue and produces a copy of the same. 4. Ld. Additional Commissioner (A.R.) reiterates the findings of the lower authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r also take note of the fact that there were certain doubts in respect of activities undertaken by authorized motor vehicle dealers and service stations and as to whether the commission received by them would be liable to Service Tax. When the Board itself acknowledges the fact that there were certain doubts and finds it necessary to clarify the same, it would not be appropriate to charge the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se also, the actions of the respondent would clearly show that they had no intention to evade duty and they promptly paid the Service Tax with interest. Therefore, this is a fit case for invoking Section 80 of Finance Act, 1994 and waive the penalties imposed under Section 77 78 also leave along setting aside the order of the ld. Commissioner (Appeals) waiving penalty under Section 76 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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