2016 (12) TMI 1396

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..... The appellant has undertaken renovation and repair service for military establishments and defence public sector undertakings - Considering the confusion that prevailed on both classification as well as on computation of taxable value of the service in these categories and the fact that appellant did not collect service tax from the recipients of the service, it would appear that the impugned ord .....

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..... Further, penalty under section 76 and 77 has also been imposed by the adjudicating authority. The impugned order which has dealt with the matter of imposition of penalty has modified the order of the adjudicating authority by setting aside the penalty under section 78. 2. According to Revenue, the provisions granting discretionary authority to penalise become law only with effect from 10th .....

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..... 2012 and, accordingly, penalty under both section 77 and 78 could not be imposed and, under the circumstances, the law does not require to have retrospective application to confer a benefit on the appellant. 4. The appeal requires determination on whether the impugned order was correct in setting aside the penalty under section 78 of Finance Act, 1994. From the records, it appears that the re .....

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