TMI Blog2017 (1) TMI 1747X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalty u/s 80. The penalties are set aside under Section 80 - Appeal allowed - decided in favor of appellant. - Appeal No. ST/666/2011-ST(SM) - Final Order No. 50427/2017 - Dated:- 19-1-2017 - Mr. V. Padmanabhan, Member (Technical) Ms. Rajni Gupta, Advocate - for the appellant Shri M.R. Sharma, D.R. - for the respondent ORDER The present appeal is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een challenged in the present appeal. 3. With the above background, heard Ms. Rajni Gupta, ld. Advocate for the appellant and Shri M.R. Sharma, ld. DR 4. The ld. Counsel for the appellant submitted that the appellant is not contesting the levy of service tax as well as payment of interest thereon. However, she submitted that penalties levied may be waived. She also submitted that in iden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order is only in respect of penalties. In the appellant s own case for an earlier period, the Tribunal in Final Order No. 51168-51170/2016 dated 1.4.2016 held as follows: 3. The appellant challenge the impugned order only in respect of penalties. We find that an identical issue of the same appellant was considered by the Tribunal in an earlier matter and vide its final order No. 51054 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entical situation, the provisions of Section 80 were invoked and the benefit was extended to the appellant. Accordingly, we hold that in absence of any malafide on the part of the appellant, the imposition of penalty upon them is not justifiable, the same is accordingly set aside. The demand as also interest stands confirmed as not contested. 4. In as much as the benefit of Section 80 stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
