TMI Blog2014 (8) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... t every departmental officer is a sui generis advance ruling authority is a misconception that has no legislative basis. Since the primary authority had clearly recorded the finding that the appellant was under bonafide misconception as to the liability to tax and had dropped penalty under Section 77 for that reason, that finding equally covers the case in favour of the assessee both with regard to imposition of penalty under Section 78 as well initiation of proceedings by invoking the extended period of limitation. Revenue has not preferred any appeal against the order of the primary authority against dropping of penalty under Section 77 of the Act. impugned order of learned appellate Commissioner is unsustainable and is quashed - Decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e satisfied that the contradictions in the primary order are compounded by the incoherences in the appellate order as well. In para 16 of the primary authority's order the Assistant Commissioner after recording that the appellant failed to deposit the service tax due observed that looking at the quantum of commission earned by the appellant and amount confirmed against it and in the recognition of the fact that the appellant is a small service provider having a small liability I do not hope that the appellant is well equipped with the Rules Regulations of the Finance Act, 1994; that several similarly placed service provides had expressed unawareness of provisions of the Act; and that on going through in other similar cases; the author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mary authority had clearly recorded the finding that the appellant was under bonafide misconception as to the liability to tax and had dropped penalty under Section 77 for that reason, that finding equally covers the case in favour of the assessee both with regard to imposition of penalty under Section 78 as well initiation of proceedings by invoking the extended period of limitation. Revenue has not preferred any appeal against the order of the primary authority against dropping of penalty under Section 77 of the Act. 7. In the facts and circumstances adverted to above, the impugned order of learned appellate Commissioner is unsustainable and is quashed. Appeal is allowed with no order as to the costs. - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
