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TMI Blog2019 (11) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... hok Jindal The appellant is in appeal against the impugned order wherein the penalty under Section 76, 77 and 78 of the Finance Act, 1994 has been dropped by the adjudicating authority against the respondent, namely, The Senior Divisional Manager, Office of Divisional Railway Manager, Northern Railway, Ambala Cantt. 2. The facts of the case are that the respondent is providing of services of 'S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as adjudicated, demand of service tax was confirmed, but, the penalties under Section 76, 77 and 78 were dropped by the Ld. Commissioner. Therefore, revenue is in appeal. 3. The Ld. AR for the Revenue submits that although the respondent is Railway Department managed by Government of India, Ministry of Railways, but this does not mean the penalty cannot be imposed on them as they were having the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ense taken by the respondent wherein the respondent has intimated to the appellant through their letters dated 20.01.2010 and 28.01.2010 by enclosing a copy of letter dated 12.11.2009 issued by Railway Board wherein it was informed that the Ministry of Railway had written to Ministry of Finance, seeking exemption for railways from levy of service tax, enveloping both their core and auxiliary servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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