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TMI Blog2015 (12) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... which he has not recovered from the service recipients. These are the sufficient cause to invoke Section 80 for waiver of penalty imposed under Section 77 and 78 of the Finance Act, 1994. In my considered view the Ld. Commissioner (Appeals) correctly held that the respondent is not liable for any penalty. I do not find any infirmity in the findings of the Ld. Commissioner(Appeals) in dropping the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as labour contractor and providing service of man power recruitment and supply agency. On investigation, the service tax department has made out a case of non payment of service tax of ₹ 16,24,983/-. In the adjudication the Asstt. Commissioner has confirmed demand of ₹ 16,24,983/-; interest and imposed penalty of ₹ 16,24,983/-. The respondent without disputing the demand paid th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce transaction is revenue neutral is incorrect. Ld. A.R. placed reliance on Hon ble Supreme Court judgments in the case of [2008(231)E.L.T. 3 (S.C.)] Union of India Vs. Dharamendra Textile Processors. As per the said judgment Commissioner had no power either to reduce or to waive the penalty under Section 78 of the Finance Act, 1994. 3. On the other hand, Shri. Anupam Dighe, Ld. Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore all these reasons are sufficient cause for invocation of Section 80 according to which the penalty of Section 77 and 78 of the Finance Act, 1994 are not liable to be imposed. As regard reliance of the Revenue on the Hon ble Supreme Court Judgment of Union of India Vs. Dharamendra Textile Processors(supra), he submits that there is power vested in the officer to waive the penalty on sufficient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. Commissioner (Appeals) correctly held that the respondent is not liable for any penalty. I do not find any infirmity in the findings of the Ld. Commissioner(Appeals) in dropping the penalty under Section 77 and 78 of the Finance Act, 1944, I therefore uphold the impugned order. The appeal of the Revenue is dismissed. (Operative part pronounced in the Court) - - TaxTMI - TMITax - Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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