2013 (2) TMI 359

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..... d against Order-in-Appeal No.243/2010 (STC)/MM/Commr.(A)/Ahd, dt.24.8.2010.   2. Heard both sides and perused the records.   3. The issue involved in this case is regarding imposition of penalties under Section 76, 77 and 78 of Finance Act, 1994, on the appellant herein.   4. It is the case of the appellant that they were under confusion that during the relevant period i.e. 01.08 .....

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..... d Idial Security Organisation 2010 (20) STR 787 (Tri-Ahmd).   7. On perusal of the records, I find that that the appellant is a registered mandap keeper and was issued a show cause notice. There could be a situation where the appellant could be under a bonafide belief as to not to discharge the Service Tax liability on the advance amount received, during the material period, the issue of Ser .....

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..... imposed on the appellant under Sections 76, 77 & 78 of Finance Act, 1994, as the appellant could be under a bonafide belief that they need not discharge the Service Tax on the amount of advance received by them.   9. In view of the above, I find that there is reasonable cause for invoking the provisions of Section 80 and I do so. Accordingly, by invoking the provisions of Section 80, set asi .....

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