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TMI Blog2013 (4) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... this is a fit case for invoking the provisions of Section 80 of the Finance Act, 1994 for setting aside the penalties imposed by the lower authorities u/s 76 and 78. Thus, the penalties imposed by the lower authorities is set aside and appeal to that extent is allowed. - ST/700 of 2011 - Final Order No. A/10381/2013-WZB/AHD - Dated:- 8-3-2013 - Mr. M.V. Ravindaran, J. For the Appellant : Shri S.R. Dixit, Advocate For the Respondent: Shri K. Sivakumar, A.R. JUDGEMENT Per : Mr. M.V. Ravindaran; This appeal is directed against the order in appeal No. Commr(A)/371/VDR-I/2011 dated 11.10.2011. 2. The facts of the case are that, it was noticed by the department that the appellant was providing Manpower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged excess service tax as the service tax liability should have been calculated by granting them the benefit of small scale service providers exemption and also to invoke the provisions of Section 73 for not issuing the show cause notice. The first appellate authority did not agree with the contentions raised by the appellant and upheld the order in original and this appeal. 4. Learned counsel would draw my attention to the facts of the case. It is his submission that the appellant has discharged the service tax liability along with interest before issuance of show cause notice. It is his submission that the relevant period in the case is 16.6.2005 to 30.6.2009. It is his submission that the service tax liability on supply of Manpower w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Gujarat, could have not been advised by the local authorities as well as could not have known by himself about the liability. All these findings recorded by me would only fortify my views that this is a fit case for invoking the provisions of Section 80 of the Finance Act, 1994 for setting aside the penalties imposed by the lower authorities under Section 76 and 78 of the Finance Act, 1994. 8. In view of the foregoing, in the facts and circumstances of this case, I set-aside the penalties imposed by the lower authorities under Section 76 and 78 of the Finance Act, 1994 and appeal to that extent is allowed. (Dictated and pronounced in the Court) - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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