2012 (9) TMI 238

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..... service tax they will get service tax paid by them by way of refund creating a situation of revenue-neutrality - invoking the provisions of Section 80 and waive penalty under Section 76 against the appellant is thus warranted - in favour of assessee. - ST/140/12 - - - Dated:- 22-8-2012 - Shri ASHOK JINDAL, J. Shri M.N. Bharathi, Advocate For the Appellant Shri D.P. Naidu, SDR For t .....

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..... ugned period, the Range Officer called for records and issued a SCN demanding service tax and imposing various penalties under the Finance Act, 1994. After issuance of the SCN, the appellant paid the service tax along with interest. The adjudicating authority confirmed the demand along with interest and the same has been appropriated. He further imposed penalty equivalent to the service tax demand .....

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..... r issuance of the SCN on 5.1.2009. In this case also, the period is July 08 to Dec 08 and they did not pay service tax on their own. Therefore, benefit of Section 80 cannot be given. The adjudicating authority has rightly imposed the penalty on the appellants. 5. Heard and considered the submissions made by both sides. 6. Considering the fact that for the earlier period, the service tax wa .....

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