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TMI Blog2017 (12) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative - For the Respondent ORDER Per: S.S. GARG The present appeal has been filed by the Revenue against the impugned order dt. 08/02/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has partially allowed the appeal of the assessee and dropped the penalty under Sections 77(1), 77(2) and 78 of the Finance Act, 1994 on the assessee by resorting to Section 80 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice; (b) confirmed the demand of the service tax totalling Rs. 13,84,092/- (including the education cess and secondary and higher education cess on the service tax); (c) demanded interest thereon u/s 75 of the Finance Act; (d) imposed penalty on them of Rs. 10,000/- under Section 77(2) for non-submission of returns; (e) imposed penalty of Rs. 10,000/-under Section 77(2) for non-submission of corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the penalties under Section 80 of the Finance Act is not sustainable in law as the assessee has concealed the receipt of renting of immovable property and thereafter they did not deposit the same and also did not file returns. He further submitted that the assessee has suppressed the facts from the Department and therefore they are liable to penalty under various provisions. 5. On the other han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax. Further I find that the Commissioner(Appeals) has relied upon the decision in the case of Surat Municipal Corporation [2004(4) STR 44 (Tri. Del.)]. It is relevant to reproduce the findings of this Tribunal, which is reproduced herein below:- 7. In respect of the imposition of penalty, the same is imposed under Section 76 of the Customs Act. The Commissioner (Appeals) in the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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