2007 (12) TMI 148

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..... ting-aside of the penalties imposed by the adjudicating authority under the provisions of Sections 78 and 75A of the Finance Act, 1994 by  the lower appellate authority. 2. I have heard both sides.  According to the Revenue, the argument of the respondents that there was reasonable cause for failure to comply with the provisions of Sections 76, 77 and 78 due to initial confusion as to w .....

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..... mposition of penalty under Section 78, non-levy or short levy of service tax should be by reason of fraud, collusion, willful misstatement or suppression of facts or contravention of any of the provisions of Chapter V or of the Rules with intent to evade payment of duty and in such cases penalty is imposable under Section 78.  In the present case, there is no finding that non-payment was due .....

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