2017 (6) TMI 537

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..... appeal against the impugned order wherein the Ld. Commissioner (A) gave the benefit of Section 80 of the Finance Act, 1994 and dropped the penalties against the respondent under Section 76 and 78 of the Finance Act, 1994. 2.   The facts of the case are that respondent was registered under Insurance Auxiliary Services and filing their ST-3 returns. The case of the Revenue is that as the .....

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..... issioner (Appeals) has erred in accepting the contention of the respondent that to give the benefit of Section 80 of the Act is not correct, therefore, impugned order to be set aside. 4.   Heard the parties and considered the submission and perused the impugned order. 5.   In the impugned order, the Ld. Commissioner (Appeals) has considered the contention of the respondent th .....

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