TMI Blog2017 (12) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... x liability till today and unless he pays the service tax liability, he cannot claim benefit under Section 80 for dropping penalty u/s 76 of the FA - appeal dismissed - decided against appellant. - ST/20406/2016-SM - 22693/2017 - Dated:- 3-11-2017 - Shri S.S Garg, Judicial Member Mr. B. Somasekharan, Advocate - For the Appellant Mr. N. Jagadish, AR - For the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed the demand as proposed in the show-cause notice and imposed penalty of ₹ 200/- per day or at the rate of 2% of the amount confirmed, whichever is higher under Section 76 of the Act and did not give the benefit under Section 80 of the Finance Act. Appellant filed appeal before the Commissioner (A), who rejected the appeal. Hence, the present appeal. 3. Heard both the parties and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions of both the parties and perusal of the impugned order, I find that there is no infirmity in the impugned order as the Commissioner (A) has rightly dismissed the appeal of the appellant because the appellant has failed to pay the service tax liability till today and unless he pays the service tax liability, he cannot claim benefit under Section 80 for dropping penalty under Section 76 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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