2015 (11) TMI 331

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..... rity. It has come to erroneous conclusion that no penalty was levied under Section 78 of the Finance Act, 1994. Revenue has made the observations erroneously without any reason recorded in review order. Learned Adjudicating authority did not impose penalty under Section 78 of the Finance Act, 1994 in respect of GTA Service and Supply of Tangible Goods Service since tax liability was discharged und .....

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..... ent, the order of the learned Commissioner was examined. All the three services provided by Respondent was examined by learned Adjudicating authority. Making an overall assessment, he considered that the imposition of penalty under Section 78 is justified in respect of site formation and clearance service. But looking to the facts and circumstances of the case, he extended concession in penalty, l .....

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..... 7. In view of the aforesaid observations made, the order of the Commissioner, does not appear to be suffering from any legal infirmity. Therefore, that is upheld. Since Revenues grievance is that interest is reversible, it is left to the Adjudicating authority to find out the amount of deficiency in discharge of tax liability. If there is any deficiency, interest is imposable under law. Reven .....

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