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TMI Blog2014 (2) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... se has deposited the service tax alongwith interest on 03.12.2011 and 25.05.2012. As such the said provision is fully applicable to the facts of the present case. - Following the decision in M/s. Euro Ceramics Ltd. Versus Rajkot [2013 (5) TMI 538 - CESTAT AHMEDABAD], penalty waived - Decided in favor of assessee. - Service Tax Appeal No.57909 of 2013 - Final Order No. 50094/2014 - Dated:- 7-1-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 65 (90a) defining taxable service w.e.f. 1 6.2007. In the Finance Bill, 2010 by virtue of para 76, validation law was introduced whereby the verdict of any court, pronouncement was declared to be redundant and the levy was held to be constitutionally valid with retrospective effect w.e.f. 1.6.2007. The provisions of Finance Bill were enacted on 8th May, 2010 and the clause 77 of the Act of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80 was amended and a new provision of section (2) was introduced laying down which is reproduced below: "(2) Notwithstanding anything contained in the provisions of section 76 or section 77 or section 78, no penalty shall be imposable for failure to pay service tax payable, as on the 6th day of March, 2012, on the taxable service referred to in sub-clause (zzzz) of clause (105) of section 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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