TMI Blog2018 (4) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... he commission received, which has been a recurring dispute before the Tribunal in various matters - the appellant could have extended the bonafide belief that there is no liability for services rendered during the relevant period - penalty set aside by invoking section 80 - appeal allowed in part. - ST/75266/2018 - FO/75824/2018 - Dated:- 22-3-2018 - Shri P.K. Choudhary, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fee under section 70 for delay in filing of ST-III return for the period October, 2011 to March, 2012 and April, 2012 to June, 2012. On appeal the Commissioner (Appeals) upheld the adjudication order. Hence, the present appeal before the tribunal. 2. Ld. Advocate who appearing on behalf of the appellant filed a written submission and submitted that the transaction between M/s. TPCL and the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal and are only on the issue of penalties imposed upon the appellant by the impugned order, the same may be set aside. He relied on the decision of the Tribunal in M.K. Telecom v. Commissioner of Central Excise, Rajkot [2012(27) STR 375(Tri.-Ahmd.)]. 3. Heard both sides and perused the appeal records. 4. I find that the appellant had discharged the service tax liability for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In view of the above discussion, the benefit of section 80 of the Finance Act, 1994 can be extended to the appellant in this case. In fact as per the provision to section 80, I find that the appellant has been able to provide valid reasons for setting aside the penalty imposed under sections 78, 77(1)(a), 77(1)( c) and section 70 of the Finance Act, 1994. The impugned order to the extent chal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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