TMI Blog2017 (10) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - The appellant has to furnish necessary document / declaration to avail the benefit of 75% abatement in terms of notification 32/2004 - the issue whether the appellant is eligible for abatement has to be verified by the adjudicating authority for which the matter requires to be remanded. Penalties - Held that: - appellant has put forward reasonable cause for non-payment of service tax an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of service tax for the period 1.4.2005 to 28.2.2006. After due process of law the original authority confirmed the demand of ₹ 1,42,460/- alongwith interest and also imposed penalties under Section 76,77 and 78 of the Finance Act, 1994. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of appellant, the Ld.Counsel Shri.Mudimannan submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the above notification. That appellant would be able to furnish necessary declaration and therefore requested for remand to the original authority for verification and considering the eligibility of 75% abatement. On the penalties imposed the Ld.Counsel submitted that there was much confusion and doubt as to those who would fall within the category of Goods Transport Agency. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant has to furnish necessary document / declaration to avail the benefit of 75% abatement in terms of notification 32/2004. In Radhu Industries Vs Commissioner of Central Excise, Gaziabad 2016 (41) STR 574 (Tri-Del) , the Tribunal has held that new conditions cannot be added to a notification by issuing circulars. In our view, the issue whether the appellant is eligible for abatemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s put forward reasonable cause for non-payment of service tax and the penalties under Section 76 and 78 are required to be waived, which we hereby do. The penalties imposed under Section 76 and 78 are hereby set aside. 7. In the result, the appeal is partly allowed by setting aside the penalties imposed under Section 76 and 78 without disturbing the penalty imposed under Section 77 of Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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