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TMI Blog2016 (1) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... was interpretational of notification and exempt on provisions and no active concealment or contumacious conduct having been found on the part of the appellant - penalty imposed under section 77 and 78 of the Act set aside - Decided in favor of assessee. - ST Appeal No. 55003/14 - - - Dated:- 3-12-2015 - Anil Choudhary, Member (J) For the Appellants : Shri Sudarshan Singh Shri Nishant Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant had realised ₹ 7,68,682/- against such services provided to the customers. It was pointed by the audit that the appellant was required to pay service tax of ₹ 79,174/- involved in respect of the realization of ₹ 7,68,682/-. Further, it was noticed by the Audit that the Appellant is also providing exempted services simultaneously under Village Panchayat Yojna but were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whole service tax has been paid and why the interest of ₹ 30,166/- be not demanded. Further, penalty was proposed under Section 77 78 of the Finance Act, 1994. It appeared that the appellants did not file any reply to the show-cause notice and vide OIO dated 29.08.2013, show-cause notice was confirmed along with demand of interest and observed that the appellant deposited the whole amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that the demand of service tax have been confirmed on the value of exempted services provided under Village Panchayat Yojna and appropriated but there was emergence failure on the part of the appellants, as the same was paid upon the objection of Audit along with interest. It has been further observed that the appellants have deposited the amount of tax out of their own pocket well befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intained by the assessee/appellant. I find that the issue was interpretational of notification and exempt on provisions and no active concealment or contumacious conduct having been found on the part of the appellant. Thus, I allow the appeal and set aside the penalty imposed under section 77 and 78 of the Act. I also hold that imposition of joint penalty is bad and the appeal is allowed on this s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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