TMI Blog2007 (9) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... ightly set aside – But penalty u/s 77 is upheld – No ground to interfere with impugned order - ST/141/2006 - 1021/2007 - Dated:- 3-9-2007 - [Order per : T.K. Jayaraman, Member (T)]. - Revenue has filed this appeal against the OIA No. 28/2006-CE dated 17-3-2006 passed by the Commissioner of Central Excise (Appeals -I), Bangalore. 2. The respondent rendered Security Services to clients. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, by invoking Section 80 of the Finance Act, he set aside the penalties imposed under Sections 76 and 78 of the Finance Act. Revenue is aggrieved over the decision of the Commissioner (Appeals). 3. In the grounds of appeal, it has been stated that there is no provision for giving the Cum-tax price benefit to the respondent. It is urged that the provisions of Central Excise cannot be mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yed for setting aside the impugned order of the Commissioner (Appeals). 4. Shri K. Sambi Reddy, the learned JDR, appeared for the Revenue and Shri Rajesh Kumar, the learned Consultant for the respondent. 5. We heard both sides. 6. In the present case, it is seen from records that the respondents had not collected Service Tax separately. It is not the case of the Revenue that they colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. However, taking into consideration the facts of the case, the Commissioner (Appeals), by invoking provisions of Section 80 of the Finance Act, has set aside the penalties. When the appellate authority has used the discretion provided to him under Section 80, we do not find any strong grounds for interfering with the same. In fact, the Commissioner (Appeals) has not set aside all the penalties i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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