TMI Blog2005 (12) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order - Appeal No. ST/94/2005-NB (A) - Final Order No. 9/2005-ST (PB) - Dated:- 30-12-2005 - [Order]- Revenue filed this appeal against the order-in-appeal dated 28-2-05 passed by Commissioner (Appeals). While passing impugned order the Commissioner (Appeals) has considered the plea made by the respondents that the demand was time barred in terms of sub-section 1 of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Commissioner (Appeals) has maintained stony silence about the penalty imposable under Section 76 as well as under Section 78. 3. Sub-section 3 of Section 73 of the Finance Act, 1994 defines the words "relevant date" which reads as under: "For the proposes of this section, "relevant date" means. (i) In the case of taxable service in respect of which service tax has not been levied or paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of tax which are payable during the quarter April June 1996 which becomes payable in the month of July, 1996. Secondly, the silence of the Commissioner (Appeals) in respect of penalty le-viable under Sections 76 and 78 has been interpreted by the Revenue as non- imposition of penalty, though it can also be construed as non-interference with the impugned order-in-original. We, therefore, do no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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