9911796707
TMI Blog2011 (9) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... National Shipowners Association (2008 - TMI - 32013 - HIGH COURT OF BOMBAY), prior to 18.04.06, no Service Tax liability arises as recipient of services. If that be so, question of imposition of penalty non-payment of Service Tax during the relevant period does not arise. X X X X Extracts X X X X X X X X Extracts X X X X ..... ant and dropped the proceedings initiated for imposition of penalties on the appellant. The assessee has not filed appeal against said Order-in-Original. Commissioner as a revisionary authority, empowered under Section 84 of Finance Act, 1994, revised the Order-in-Original and issued Show Cause Notice to the assessee appellant directing to show cause as to why penalty should not be imposed on them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the Special Leave Petition filed by the Revenue. 5. Ld.JDR, on the other hand, reiterates the findings recorded by ld.Commissioner as a revisionary authority in Para 8.1 and 8.2 of the Order-in-Revision. 6. After considering the submissions made by both sides, I find that the issue involved is regarding imposition of penalty on the appellant by ld.Commissioner as a revisionary authority. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of services. If that be so, question of imposition of penalty non-payment of Service Tax during the relevant period does not arise.
7. In view of the foregoing, the impugned order Order-in-Revision imposing penalty under Section 78 of Finance Act, 1994 is liable to be set aside and I do so.
8. The impugned order is set aside and the appeal is allowed.
(Dictated & Pronounced in Court) X X X X Extracts X X X X X X X X Extracts X X X X
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