TMI Blog2018 (4) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) of the Finance Act - penalties set aside - appeal allowed - decided in favor of appellant. - ST/87206/2014 - A/85717/2018 - Dated:- 22-3-2018 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Technical) Appearance Shri Chirag Sheety, Advocate for Appellant Shri Vivek Dwivedi, Asstt.Commr. (A.R) for respondent Per : Ramesh Nair The Appellant are engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 78 of the Finance Act on them were also made. The adjudicating authority vide the impugned order confirmed the demand and imposed penalty against the Appellant. The same was upheld by the Commissioner (Appeals). Hence the present appeal by the Appellant. 2. Shri Chirag Shetty, ld. Advocate appearing for the revenue submits that as apparent from the show cause notice, the demand amount alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of Notification No. 8/2005 on belief that the amounts received after said date are not liable for service tax. They later paid the tax amount alongwith the interest. We are of the view that once the service tax amount has been paid alongwith the interest, no penalty should have been imposed upon the Appellant in terms of Section 73 (3) of the Finance Act. The tax was paid in November 2005 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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