2007 (4) TMI 699

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..... m - penalty not warranted - appeal dismissed - decided against Revenue. - APPEAL NO. ST/210 OF 2006 - ORDER NO. A/666/C-IV/SMB OF 2007 - Dated:- 23-4-2007 - M.V. RAVINDRAN, JUDICIAL MEMBER C. Lama for the Appellant. ORDER 1. This appeal is filed by the revenue against Order-in-appeal dated 28-4-2006 which set aside the penalty imposed on the respondents under section 76 of the F .....

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..... by the Ld. Commissioner (Appeals). The respondent in this case has discharged the complete service tax liability on 25-6-2004 and on 2-3-2005 before the issuance of the show-cause notice. The Ld. Commissioner (Appeals) has set aside the penalty imposed under section 76 on the following findings : I have carefully gone through the records of the case and the submissions, both written and oral, .....

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..... llant was new assessee, not all that awares of the imposition of service tax on them as C F service provider appears to me goods enough reasonable cause for waiver of penalty under section 80 ibid in view of the fact that immediately prior to 1-9-1999 (the date on which the appellant s liability starts) the service receiver was liable to pay service tax and that service tax relating to C F s .....

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