2017 (5) TMI 765

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..... and hence by invoking provisions of Section 80 of the FA, 1994, the penalty is set aside - appeal dismissed - decided against Revenue. - ST/21131/2014 - A/30619/2017 - Dated:- 3-5-2017 - v Mr. M.V. Ravindran, Member (Judicial) Appearance Sh. Guna Ranjan, Superintendent (AR) for the Appellant. None for the Respondent. [Order per: M.V. Ravindran] This appeal is filed .....

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..... by such an order, an appeal was preferred before the First Appellate Authority. The First Appellate Authority upheld the Order-in-Original to the extent of confirmation of the demand of service tax with interest. He set aside the penalties imposed under section 76 while upholding the penalties imposed under Section 77. To set aside the penalties under section 76 the First Appellate Authority invok .....

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..... Authority in Paragraph No. 6(IV) of the impugned order has held that he has found sufficient force in submission of the appellant that the question of taxability on the two services is an interpretational one and hence by invoking provisions of Section 80 of the Finance Act, 1994 set aside the penalty. I do not find anything amiss in the findings and also it is a settled law that the imposition o .....

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