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TMI Blog2015 (5) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of Section 80 of the Finance Act, 1994 for setting aside the penalties imposed on the appellant herein. - Decided in favour of assessee. - Appln. No. ST/MA(Ors)98677/14, Appeal No. ST/15/08 - - - Dated:- 7-1-2015 - M. V. Ravindran, Member (J) And P R Chandrasekharan, Member (T),JJ. For the Appellant : Shri Jaint R Shah, CA For the Respondent : Shri D Nagvenkar, Addl. Coom. (AR) ORDER Per: M V Ravindran: 1. The miscellaneous application and appeal was called. The miscellaneous application filed by the appellant is for urging additional grounds of appeal, which were not taken in the grounds of appeal when the appeal was filed. 2. After hearing both the sides, we find that the grounds which are sought to be ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited. He also appropriated the amount deposited by the appellant towards interest and imposed penalties under Section 76 78 of the Finance Act, 1994. 7. Learned Chartered Accountant after taking us through the entire case records would bring to our notice that the appellant had discharged the entire service tax liability much before the issuance of the show-cause notice. He would then draw our attention to the provisions of Section 73(3) of the Finance Act, 1994 and urged that the said section provides for non-issuance of any show-cause notice when service tax liability is paid in full with interest. He would also submit that the show-cause notice are issued only to ten of their branches and fourteen branches did not receive any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posing penalties on the appellant has come to the conclusion that the appellant had deliberately failed to deposit the service tax to the credit of Government of India. Mere perusal of the annexure to the show-cause notice would indicate that the appellant had been alleged to have short paid the service tax for the material period and in our view may be due to some calculation error. There is no allegation in the show-cause notice that during the material period, twenty four branches of the appellant had not discharged any service tax liability; on the contrary, the show-cause notices indicate that there was short payment of service tax liability. Be that as it may, we find that the findings recorded by the adjudicating authority for imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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