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TMI Blog2017 (3) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... ings cannot be started against him for imposition of penalties in terms of section 73 of the Act. I also find force in the plea that as the matter was under confusion and was only clarified subsequently, the provisions of section 80 would be attracted, thus not calling for any penalty - Appeal disposed of. - ST/58220/2013-ST(SM) - A/50657/2017-SM[BR] - Dated:- 2-2-2017 - Ms. Archana Wadhwa, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the appellant paid the entire service tax. 2. In the above scenario proceedings were initiated against the appellant by way of issuance of the show cause notice dated 16.06.2008 proposing penalty under section 76, 77 78 of the Finance Act 1994. The notice culminated into the impugned order passed by the Commissioner imposing penalties. 3. The appellants are not challenging the confirma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Bangalore Vs. Adecco Flexoline Workforce Solutions Ltd. 2012 (26) STR 3 (KAR), CST Bangalore vs. Master Clean 2012 (25) STR 439 (Kar), has held that when the assessee deposits the entire duty, the proceedings cannot be started against him for imposition of penalties in terms of section 73 of the Act. I also find force in the plea that as the matter was under confusion and was only clarified s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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