TMI Blog2014 (2) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... y and keeping in mind the conduct of the appellant that he has discharged the Service Tax alongwith interest soon after being pointed out, it is a fit case for setting aside the penalty under Section 78 - ST/709/2010 - - - Dated:- 3-1-2014 - Anil Choudhary, J. For the Appellant : Shri A V Naik, Adv. For the Respondent : Shri Rakesh Goyal, Addl. Commissioner (AR) PER : Anil Choudhary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .09.2004, in the case of on going project from prior to 10.09.2004. It is the case of the appellant that they were under the bona fide, impression that the Service Tax was not leviable in terms of agreement entered into prior to 10.09.2004. The appellant on being pointing out of their tax liability by the Revenue, they started paying the tax on such activity and before issue of show-cause notice h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n aware of their legal obligation towards Service Tax, and the tax could not have been collected if the Revenue has not inspected and pointed out the discrepancy to the appellant and there by confirmed the penalty under Section 78 77, setting aside the penalty under Section 76. The appellant being aggrieved of the imposition sustenance of penalty under Section 78 has moved to this Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x being a new levy from 10.09.2004 and the appellant was under the bona fide belief that they do not fall under the Service Tax liability and keeping in mind the conduct of the appellant that he has discharged the Service Tax alongwith interest soon after being pointed out, it is a fit case for setting aside the penalty under Section 78 and accordingly I do so. Thus, the appeal is allowed in part. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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