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TMI Blog2015 (9) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... vocates, for the Appellant. Shri Tojan J. Vathikulam and P. Gopinath Menon, SCs, for the Respondent. JUDGMENT This appeal is against orders of the Central Excise Customs and Service Tax Appellate Tribunal [2008 (11) S.T.R. 42 (Tribunal)]. Heard the learned counsel for the appellant and the learned counsel for the Department. 2. By the first among the relevant orders, the Tribunal specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... word 'penalties' in plural, was a mistake. 3. As rightly pointed out by the learned counsel for the appellant, the aforesaid resoning is not sustainable in view of the clear terms of Section 80 of the Act and Section 76 of the Act prescribes the penalty for failure to pay service tax. Section 77 provides for penalty for contravention of rules and the provisions of the Act for which no penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Insofar as the appellant is concerned, this is inexcusably applicable in law, having regard to the Tribunal's findings noted in paragraph no. 2 above. In this view of the matter, this appeal is eligible to succeed. 5. In the result, this appeal is allowed, setting aside the impugned orders to the extent the benefit of Section 80 is not extended to the penalty imposed on the appellant under S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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