2010 (4) TMI 546

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..... ching services'. It was found that they have not paid service tax till 25-1-2006. Commissioner (Appeals) without giving its findings set aside penalty only on the ground that assessee had paid service tax due before issue of SCN. Held that - Commissioner (Appeals) is not justified thus remand back the matter.
M. VEERAIYAN, TECHNICAL MEMBER I. Baig for the Appellant. Alok Kothari for the Respo .....

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..... aside by the Commissioner (Appeals). The reasoning for setting aside penalty as given by the Commissioner (Appeals) is that the respondent paid the Service Tax due before issue of show-cause notice. 4. The learned SDR disputes the claim that entire amount has been paid before the issue of show-cause notice. He also contests the reasoning adopted by the Commissioner (Appeals) and submits that mere .....

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..... er (Appeals) in not imposing penalty is not justified. However, the submission of the learned Chartered Accountant that his claim regarding the application of section 80 and submissions relating to separate penalties under sections 76 and 78 has not been considered by the Commissioner (Appeals) are relevant. 7. In view of the above, I deem it appropriate to set aside the order of the Commissioner .....

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