2015 (9) TMI 1401

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..... jected. As regards, penalties imposed under section 77, find that said penalty imposed for non-obtaining of the S.T. registration. This set penalty is also upheld. As regards penalties imposed under section 78, find that the appellant has discharged 25% of penalty as per section 78. In the facts and circumstances of this case find nothing in records to invoke provisions of section 80 of the .....

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..... ring both sides I find that the issue involved in this case that regarding the penalty imposed on the appellant under section 78 of the Finance Act 1994, as also penalty under section 77 of the Finance Act 1994. 4.I find from the records that the appellant had admitted the service tax liability and accordingly, discharged the same along with the interest before the issuance of show cause notice .....

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..... stances of this case I find nothing in records to invoke provisions of section 80 of the Finance Act 1994 for setting aside the penalty. In any case 25% of penalty is discharged by the appellant as per the provisions of section 78 of the Finance Act 1994, accordingly balance penalty imposed under section 78 need not be recovered. 8.The appeal is disposed of. (Pronounced in Court) - - T .....

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