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TMI Blog2015 (1) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Per Ashok Jindal: The revenue is in appeal against the impugned order wherein penalties under section 76, 77 and 78 of the Finance Act 1994 has been dropped by the Ld. Commissioner (A). 2. The brief facts of the case are that during the course of the audit between the period 30.08.2006 to 31.08.2006, it was revealed that appellant has not paid the service tax during the period 01.04.2006 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent for the extended period of limitation. Therefore, the respondent cannot escape the penalties under section 76, 77 & 78 of the Act. He drew our attention to the impugned order and submits that in the impugned order, penalties have been waived off by invoking under section 80 of the Finance Act, 1994. In fact, when extended period of limitation has been invoked and liability has been admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice was not required to be issued to them. In these circumstances, he submits that impugned order requires to be upheld. 5. Heard the parties and considered the submissions. 6. We have gone through the impugned order. In the impugned order the Ld. Commissioner (A) has observed the contentions of the respondent that during the period involved initially the levy of service tax on GTA service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him under sub-section (1) in respect of such service tax, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid: Provided that the Central Excise Officer may determine the amount of short payment of service tax or erroneously refunded service tax, if any, which in his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent that respondent had not paid by way of fraud, collusion, willful misstatement or suppress the material facts or was having any malafide intention of not to pay service tax. 8. In these circumstances, we hold that although the Show cause notice was issued to the respondent which was not required to be issued as per section 73(3) of the Act. Therefore, we do not find any infirmity with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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