2013 (1) TMI 431

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..... x with interest as soon as the same was pointed out, therfore a lenient view can be taken in this case and benefit of Sec.80 can be extended to waive penalty U/s.76 & 77. In the result, penalties under Sec.76 & 78 are waived and penalty under Sec.77 is upheld. The amount of service tax with interest paid to the department and appropriated is also upheld. - ST/355/11 - - - Dated:- 30-11-2012 - .....

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..... ated and interest paid by appellant was also appropriated. After initiating proceedings besides appropriating service tax and interest paid by appellant, penalties were imposed u/s.76, 77 78 of the Finance Act, 1994. 2. After hearing both sides, it was found that in this case there is no dispute about liability to pay service tax since, in accordance with the provisions of the Finance Act, 1 .....

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