TMI Blog2017 (8) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed under sections 76 and 78 are unwarranted and requires to be set aside - penalty set aside - appeal allowed - decided in favor of appellant. - ST/504/2009 - Final Order No. 41647 / 2017 - Dated:- 10-8-2017 - Ms. Sulekha Beevi C.S., Member ( Judicial ) And Shri Madhu Mohan Damodhar, Member ( Technical ) Shri G.Natarajan, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per Bench The appellants were engaged in advertising agency business of designing and setting up of advertisement hoardings. In the year 2005, that there was lot of restrictions as well as erection of holders in public places which caused severe loss of the business to the appellant by which they were not in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue to the financial hardships caused due to loss of the business. That even without departmental intervention, they were paying the liabilities with delay. He therefore submitted that the ingredients required for imposition of penalty under section78 are absent and also requested for waiver of penalty invoking section 80 of the Finance Act, 1994. 3. It is also pointed out by learned counsel that there was no proposal to impose penalty under section 78 for the period 4/2005 to 9/2006. But, however, the authorities below imposed the same. Similarly, no penalty under section 78 can be imposed for the period 6/2005 to 10/2006 to 3/2008, the department imposed such penalties which is shown in the Table below as submitted by the counsel for ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up hoardings and there were litigations pending even before the Hon ble Supreme Court on the said issue and that this caused much financial constraints by which they could not deposit the service tax. Taking into consideration the submission made on behalf of the appellant, we are of the view that there is no evidence to establish that there was any suppression of facts and therefore the penalties imposed under sections 76 and 78 are unwarranted and requires to be set aside, which we hereby do. 8. In the result, appeal is partly allowed by setting aside the penalties imposed under sections 76 and 78 without disturbing the confirmation of demand or interest thereon. ( Operative portion of the order was pronounced in open court ) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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