TMI Blog2006 (1) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... n-appeal, dt. 23-12-04 wherein the Commissioner (Appeals) has set aside the penalties imposed on the respondents. 2. The brief facts that arise for consideration are the respondents are engaged in providing Business Auxiliary Services to the Principal M/s. Thyrocare Technologies, Mumbai. The respondents failed to take any Service Tax Registration and did not file any returns. A SCN was issued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, the disposal of this appeal by me will not in any way affect their appeal as the Deptt. s appeal is directed against the waiver of penalties by the Commissioner (Appeals). 5. Considered the submissions made by ld. DR and perused the records. I find that the Commissioner (Appeals) in his order-in-appeal has come to the conclusion that there was a genuine interpretational dilemma in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue to issue the impugned show cause notice only on 12-7-04. Hence, I do not find any justification for imposition of various penalties under the different sections of the Act, as the party had a justifiable reason to believe that they were not covered under the Service Tax. Therefore, I am inclined to waive the said penalties under Sections 75A, 76, 77 and 78 . 6. I find that there was a prob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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