2010 (1) TMI 205

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..... t period was entirely due to ignorance on the part of the assessees to pay service tax on the freight charges incurred. Held that- I, set aside the penalty under sections 76 and 78 by granting relief under section 80 of the Finance Act, 1994. However, I uphold the penalty of Rs. 1,000, under section 77 as the ingredient of suppression of non-submission of returns is not relevant under this section .....

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..... pression on the part of the assessees so as to warrant imposition of penalty under the provisions of sections 76 and 78. Therefore, following the ratio of the Tribunal's order in the case of CCE v. Busy Bee [2009] 18 STT 392 (Chennai - CESTAT) and R. Sukumar v. CCE [2008] 15 STT 349 (Chennai - CESTAT), I, set aside the penalty under sections 76 and 78 by granting relief under section 80 of the Fin .....

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