TMI Blog2017 (3) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... issue was under litigation so far as the appellant is concerned - benefit of section 80 extended to appellant - penalty set aside - appeal allowed - decided in favor of appellants. - ST/20724/2014 - A/30089/2017 - Dated:- 23-1-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. Lalit Mohan Chandna, Advocate for the Appellant. Sh, Arun Kumar, Deputy Commissioner (AR) for the Respondent. ORDER The above appeal is filed by the appellant aggrieved by the imposition of penalty under Section 76 of Finance Act to the tune of ₹ 1,29,003/- 2. The appellants were engaged in providing works contract services apart from other taxable services and were registered with the service tax department. They provide WCS in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act and confirmed the penalty imposed. The appellants are thus before the Tribunal against the imposition of penalty under Section 76 of the Finance Act, 1994. 3. On behalf of the appellant, the Ld. Counsel Sh. Lalit Mohan Chandna submitted that the earlier show cause notice travelled up to the stage of Commissioner (Appeals) and the very same Commissioner had granted the benefit of waiver of penalty invoking Section 80 of the Finance Act. It was observed by Commissioner (Appeals) that as there was doubts regarding the interpretation of relevant provisions on issue and the issue not being still clear, the plea of the appellant that they were under bonafide belief that they are not liable to pay service tax was accepted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aware and having paid the service tax along with interest the Commissioner (Appeals) has rightly not invoked the provisions of Section 80 of the Finance Act. 5. I have heard the submissions made before me. It is noted in para 9 of the impugned order that the Commissioner (Appeals) has given the benefit of Section 80 and waived the penalty for the earlier period. As rightly argued by the Ld. Counsel for appellant, the Commissioner (Appeals) has erred in observing that the appellant after being issued a show cause notice for the earlier period is fully aware of the taxable nature of the subject services and therefore cannot be extended the benefit of Section 80 for the subsequent period. It has to stated that even though the appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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