2012 (9) TMI 378

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..... rovided Business Auxiliary service in promoting market for its principal therefore, service tax element is confirmed. No scope to grant relief of penalty under Section 77 - Penalty u/s 76 is set aside by Commissioner (Appeals) - penalty under Section 78 is concerned, looking to the controversy involved penalty should be limited to 25% of service tax element payable by the assessee within 30 da .....

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..... iary service was provided by the assessee. When there is no liability, no penalty under any section is imposable. 2. Heard both sides and perused the record. 3. From the activities carried out by the assessee we are satisfied that appellant was instrumental for achieving the main object of contract. The assessee provided Business Auxiliary service in promoting market for its principal. Such an .....

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..... rned, we agree with the learned Commissioner (Appeals) and do not disturb his order on this count. So far as penalty under Section 78 is concerned, looking to the controversy involved we direct that penalty should be limited to 25% of service tax element and shall be payable by the assessee within 30 days of receipt of communication from adjudicating authority on recomputation. In the result, Reve .....

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