2008 (1) TMI 241

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t July, 2003 they on their own discharged the entire service tax liability - Section 78 cannot be invoked at all because there is no fraud, suppression of facts or collusion - pre-deposit of the penalties is waived - ST/656/2007 - ST/27/2008/(PB), - Dated:- 22-1-2008 - Justice S.N. Jha, President and Shri T.K. Jayaraman, Member (T) [Order per: T.K. Jayaraman, Member (T)]. - The appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... seventeen months, the department issued a show cause notice for demanding the service tax and imposed penalties under various sections of the Finance Act. In the first show cause notice Section 78 was not at all invoked. However, after 3 months, a corrigendum was issued invoking Section 78 also. The adjudicating authority imposed the following penalties which are required to be pre-deposited. ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X