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2015 (9) TMI 637 - ANDHRA PRADESH HIGH COURT

2015 (9) TMI 637 - ANDHRA PRADESH HIGH COURT - 2015 (39) S.T.R. 800 (A. P.) - Imposition of penalty - Tribunal set aside penalty invoking section 80 - Held that:- Since the entire amount has already been recovered, there is no liability on the appellant. These reasons perhaps impelled the learned Tribunal to invoke provisions of Section 80 of the Act. Moreover, the learned Tribunal has followed its earlier decisions on the same point and those orders are not stated to have been challenged before .....

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re, dated 06.05.2014, by which the learned Tribunal has been pleased to set aside the imposition of penalty. These appeals are sought to be preferred on the following suggested questions of law: a. Whether the Hon ble CESTAT, Bangalore is justified in giving relief to the respondent from the payment of penalties under Sections 76, 77 and 78 of Finance Act, 1994 without going into the merits of the case as to why penalty has been imposed by the original adjudicating authority? b. Whether the Hon .....

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d in stating that no need for imposition of penalty under Section 76 of Finance Act, which stipulates imposition of penalties for failure to pay Service tax in time as the assessee did not pay the ST in time knowing very well that the Service tax is payable on the services of Sale of Space & Time and Renting of Immovable Property? e. Whether the Hon ble CESTAT, Bangalore is correct by waiving the penalty under Section 77 of Finance Act, 1944, as the respondent had not taken registration in t .....

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gment of the Supreme Court in Union of India v. Dharamendra Textile Processors [1] , that the Tribunal has no power to dispense with the payment of penalty altogether. We are unable to agree with the submission of the learned counsel as for a case of this nature, provision of penalty has been provided under Section 76 of Finance Act, 1994 (for short the Act ). We think that Section 76 of the Act has to be read with Section 80 of the Act, which is set out here under: 80. Penalty not to be imposed .....

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