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TMI Blog2009 (12) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... e liable to Service Tax followed by equal amount of penalty. Held that- No penalty is leviable in view of infancy stage of law, through which the appellant crossed while incurring the liability. Appeal is allowed to the extent as indicated above setting aside the Appellate order partially. - ST/472 OF 2009-SM - 1543 OF 2009-SM(BR) - Dated:- 15-12-2009 - D.N. PANDA, JUDICIAL MEMBER Harvinder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant before ld. first Appellate Authority. Relying on that document, he submits that out of the total receipt of Rs. 23,57,478, prior period liability receipt was of Rs. 78,365 and material cost of Rs. 17,09,335 if deducted, the taxable value of service comes to Rs. 1,69,778 and Service Tax thereon comes to Rs. 17,318. If at all there shall be penalty, that shall be confined to Rs. 17, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has in para 4 determined the liability with effect from 16-6-2005. But he submits that the liability having arisen, and Service Tax liability not being disputed by the appellant, penal proceedings followed. 4. Heard both sides and perused the record. 5. The record nowhere reveals any mala fides attributable to the appellant for even imposition of penalty of Rs. 17,318 by the learned Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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