2012 (10) TMI 373

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..... h was available to them as credit and not disputed the payment of service tax. Thus the benefit of Section 80 be given to the appellants by waiving the penalties imposed.- in favour of assessee. - ST/307/2012 - - - Dated:- 6-9-2012 - Shri Ashok Jindal, J Appearance Shri M.N. Bharathi, Advocate, for the Appellants Shri Parmod Kumar, SDR for the Respondent Per Ashok Jindal .....

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..... r Sections 77 and 78 of the Finance Act were imposed, on appeal the same were confirmed. Aggrieved by the said order the appellant is before me. 3. The learned counsel for the appellant appeared and submits that it was a bonafide mistake and due to omission on some of the inward transportation services they could not pay the service tax. Further, whatever service tax is paid by them is available .....

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..... his contention he relies on the decisions of the Hon ble Supreme Court in the case of Punjab Tractors Ltd. Vs. Commissioner 2005 (181) ELT 380 (SC) and Dharampal Satyapal Vs. Commissioner 2005 (183) ELT 241 (SC). 4. Heard both sides and considered their submissions. The case laws relied upon by the learned SDR are in the context of central excise matters, therefore they are not relevant to the .....

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