2015 (3) TMI 42

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..... the taxable service. That may be due to the ignorance of law. Therefore, appellant are entitled to benefit of Section 80 of the Finance Act, 1994. Accordingly, as per Section 73 (1) of the Finance Act, 1994, the appellant were not required to be issued show-cause notice for imposition of penalty. Accordingly, after giving benefit of Section 80, I set aside the imposition of penalty against the ap .....

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..... s were initiated invoking the extended period of limitation. The appellant immediately paid the amount of differential service tax along with interest but show-cause notice was issued for imposition of penalty under various provisions of the Finance Act, 1994. The Commissioner imposed a penalty under Section 76, 77 and 78 of the Finance Act, 1994. Aggrieved from the order of imposition of penalty, .....

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