2012 (5) TMI 218

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..... penalty and penalties are imposed under Section 78. - ST/679/2011 - - - Dated:- 20-4-2012 - Mr. B.S.V. Murthy, J. Shri N.J. Jain, Chartered Accountant: for Assessee. Shri R. Nagar, A.R.: for the Revenue. Per: B.S.V. Murthy: The appellant is engaged in providing Commercial Industrial Construction service and on being pointed out that there was non-payment of Service Ta .....

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..... e Act, 1994 should not have been imposed. Since the issue is of penalty under Section 76 of Finance Act, 1994, and penalty under Section 77 has also been paid after issue of order-in-appeal, with the consent of both sides, in view of the fact that the single issue is involved, the matter is taken up for final hearing, after waiving the requirement of pre-deposit. 2. Ld.Chartered Accountant, re .....

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