TMI Blog2019 (3) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... ing service tax on the commission received towards sale of prepaid sim cards in Saurashtra area, this shows the bonafide of the appellant that non payment of service tax is not with intention to evade the service tax - penalties imposed under Section 78 set aside by invoking section 80 of the Finance Act 1994 - Demand of service tax and interest and penalty under 77 is maintained - appeal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udication order whereby the demand of ₹ 7,72,697/- was confirmed alongwith interest. Penalty under Section 76,77 and 78 were also imposed. The appellant being aggrieved by the impugned order in original filed appeal before Commissioner (Appeals) who upheld the demand and penalty under Section 77 and 78, however penalty under section 76 was set aside. Therefore, the appellant filed present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the findings of the impugned order. 4. On careful consideration of the submission and perusal of records, we find that the appellant have paid the major amount of service tax amount along with interest before issuance of SCN. It is a fact that various other distributors were also not paying service tax on the commission received towards sale of prepaid sim cards in Saurashtra area, this shows ..... X X X X Extracts X X X X X X X X Extracts X X X X
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