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TMI Blog2016 (7) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Commr. (A.R.) for Appellant None for respondent ORDER Per Ramesh Nair The appeal is directed against Order-in-Appeal No. PI/RKS/212/2010 dt.01.11.2010 passed by the Commissioner (Appeals) Central Excise, Pune-I, whereby the Ld. Commissioner, in the appeal filed by the respondent, waived penalty imposed on the respondent under Sections 76,77 78 by invoking the provisions of Section 80 and upheld the Order-in-Original so far it relates to confirmation of demand of service tax amounting to ₹ 25,00,640/- and interest thereon amounting to Rs,2,81,592/- 2. The fact of the case is that the respondents are providing Landscape Designing and Consultancy services and Business Support Services. The Business support servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the respondent which shows that the respondent did not try to hide the transaction. In these facts the Ld. Commissioner (Appeals) set aside the penalties imposed under Section 76,77 78 of the Act. The relevant findings of the Commissioner is reproduced below: 11. I find that in this case, there is a delayed payment of Service Tax. However, the appellants have paid Service Tax amount along with interest before the issue of Show Cause Notice. The allegations of suppression of facts, charged in the Show Cause Notice is mainly based on the fact that the appellants have not filed ST-3 Returns in time. However, in a similar matter in the case of CCE Mumbai Vs. Top Detective and Security Services Pvt. Ltd., reported in 2005 (180) ELT 363 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cehnnai) and (ii) Vista Infotech Vs. CCE, Bangalore [2009 (16) STR 634 (Tri.-Bang.). I Find that the ratio of the above judgments is applicable to the facts of this case and therefore I hold that the penalty imposed on the appellants under Sections 76, 77 78 is not sustainable and hence liable to be set aside. Therefore, I pass the following order: ORDER 12. I uphold the Order-in-Original NO. PI/ADC/STC/17/10 issued under F.No.V/15-19/ST-ADJ/09-10 dt. 15.6.2010, passed by the Additional Commissioner, Service Tax Cell, Central Excise, Pune-I Commissionerate, so far as it relates to confirmation of demand of Service Tax amounting to ₹ 25,00,640/- and interest thereon amounting to ₹ 2,81,592/-. However, I waive the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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