TMI Blog2017 (1) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act and penalties rightly dropped - reliance placed in the case of CCE vs. Lawson Travel and Tours (I) Pvt. Ltd. [2015 (1) TMI 232 - MADRAS HIGH COURT] - appeal dismissed - decided against Revenue. - ST/21092/2016-SM - 20011/2017 - Dated:- 3-1-2017 - Shri S.S Garg, Judicial Member Smt. Ezhil Mathi, AR, For the Appellant Shri Ricab Chand Ms. Annie Joseph, Advocates, For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the record, it was seen that the assessee was liable to pay service tax of ₹ 36,44,853/- along with education cess of ₹ 72,909/- and secondary and higher education cess of ₹ 26,471/- on the value of service tax received from their clients. A show-cause notice dated 17.4.2009 was issued demanding ₹ 37,44,853/- along with interest under Section 75 of the Finance Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not tenable and the service tax paid by the appellant during the period is refundable. The Commissioner (A) has taken a lenient view by considering the circumstances of the case and set aside the penalties under Section 76, 77 and 78 by virtue of Section 80 of the Finance Act. Against the said decision, the Revenue has come in appeal against dropping the penalties. 3. Heard both the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s by invoking Section 80 of the Finance Act and has rightly dropped the penalties. In support of his submission, he relied upon the authorities in the case of CCE vs. Lawson Travel and Tours (I) Pvt. Ltd.: 2015 (38) STR 227 (Mad.). 6. After considering the submissions of both the parties and the judgments cited supra, I am of the considered opinion that there is no illegality and infirmity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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