2009 (7) TMI 253

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..... ported in [2008 - TMI - 31520 - SUPREME COURT] held that the appellants are liable to pay penalty equal to the amount of tax - In this case, the demand is in respect of Service Tax. The Commissioner (Appeals) in the impugned order has not taken into consideration the penal provisions of S. Tax read with Section 80 of Finance Act. As the relevant provisions of Finance Act was not taken into conside .....

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..... nt in the appeal memo is that the demand is in respect of Service Tax and as per Section 80 of Finance Act, in case the assessee shows bona fide for not paying the tax, the penalties can be waived. The Commissioner (Appeals) decided the appeal by taking into consideration the provisions of Section 11AC of Central Excise Act. Therefore, the impugned order is not sustainable. 6. Ld. JDR reiterat .....

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