9911796707
TMI Blog2008 (3) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... to furnish service tax return in time, penalty under Sections 76 and 77 are imposable - appeals are remanded to the Commissioner (Appeals) for afresh decision - ST/348 and 350/2007-SM - 534-535/2008-SM(BR)(PB), - Dated:- 28-3-2008 - Shri S. S. Kang, Vice-President [Order] - When the matter was called none appeared on behalf of the respondents in spite of notice. Notices issued to the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. I have gone through show cause notices and I find that there was specific averment as to why penalty should not be imposed under Sections 77 and 76 of the Finance Act. In view of this finding of the Commissioner (Appeals) that there was no proposal to impose penalty under Section 77 of the Finance Act is not sustainable, hence, set aside. 4. In respect of setting aside of penalties imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Commissioner (Appeals) setting aside the penalty. Contention in the present case is that there was no such finding in the impugned order and, therefore, setting aside of penalty is not sustainable. 5. In this case penalty under Section 76 was set aside on the ground that duty has been paid prior to issuance of show cause notice. I find that the Commissioner (Appeals) relied upon the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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