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TMI Blog2013 (4) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant for violation of rules. Lower authorities should have invoked the provisions of Section 80 of the Finance Act, 1994 and should not have imposed any penalties on the appellant. as decided in Ram Travels [2012 (4) TMI 252 - CESTAT, AHMEDABAD] ignorance of law is enough to set-aside penalty under Section 76, 77 and 78 of the Finance Act, 1994. In favour of assessee. - Appeal No. ST/718/2010 - A/10240/WZB/AHD/2013 - Dated:- 15-2-2013 - M.V. Ravindran , J. For the Appellant Written Submission. For the Respondent K.N. Joshi. 1. This appeal is directed against the Order in Appeal NO.423-424/2010/COMMR(A)/CMC/RAJ dated 17/09/2010. 2. The facts of the case are that the assessee was providing the services as Direct Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein he confirmed the proposal of demand of Service Tax and interest and its appropriation. He further imposed penalty of Rs.24,615/- under Section 78 of Finance Act, 1994 read with Section 76. Also penalty of Rs.14,000/- under Section 77 ibid was imposed for failure to file statutory returns within time limit and since the same was already paid, it was ordered to be appropriated. 3. Aggrieved by such order, appellant preferred an appeal before the First Appellate Authority. The First Appellate Authority after considering the submissions made by the appellant upheld the order of the lower authority for imposition of penalty under Section 78 of the Finance Act, 1994 and also for the imposition of penalty under Section 76 and 77 of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturn from time to time. There was no intention to avoid the payment of Service Tax and to file ST-3 Returns, but the same has occurred due to misunderstanding and ignorance of law". 7. It can be seen from the above reproduced para of statement, he was misguided by the Consultant as to that the ICICI Bank is liable to pay the tax. After coming to know about the tax liability, he has paid the entire liability of service tax along with interest, I find that this case is an appropriate case for condoning the lapse of not filing the return and not paying the service tax, but both the lower authorities have imposed penalties on the appellant for violation of rules. In my view, lower authorities should have invoked the provisions of Section 80 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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