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TMI Blog2015 (11) TMI 1479X X X X Extracts X X X X X X X X Extracts X X X X ..... h Revenue in appeal against Order-in-Appeal dated 15.12.2008 which while upholding the demand set aside penalties under Sections 75A and 78 of the Finance Act, 1994 imposed by the primary adjudicating authority. The Commissioner (Appeals) invoked the provisions of section 80 ibid for setting aside the said penalties. 2. Revenue in its appeal has contended that penalty under section 78 ibid is ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter with the Ministry of Finance and once the clarification was received that the said services were liable to service tax, it was paid and even the interest was paid. 4. We have considered the contention of both sides. It is relevant to briefly mention the facts of this case. The Show Cause Notice dated 20.06.2005 demanding service tax for the period 01.01.2002 to 09.09.2004 was issued to the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2007 seeking differential service tax arising as a result of service tax payable at the enhanced rate applicable at the time of billing and the service tax payable at the rate of rendition of service which was adopted in the earlier Show Cause Notice dated 20.06.2005 and also for imposition of penalty under Sections 75A, 76 and 78 ibid. The primary adjudicating authority vide order dated 23.01.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance. CBEC vide its letter No.137/1/2005-CXA, dated 25.02.2005 replied that Indian Banks Association's representation had been rejected and that IBA should advise all the member Banks to pay service tax with interest at the earliest. It is seen that on receipt of the advice of the IBA, the respondent paid service tax and also the interest thereon. In the circumstances, we are of the clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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