2016 (4) TMI 1278

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..... ence of any malafide on the part of the appellant, the imposition of penalty upon them is not justifiable - by invoking section 80, penalty is thus set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal Nos. 45-47 of 2010 - 51168-51170/2016 - Dated:- 1-4-2016 - Archana Wadhwa (Judicial Member) And B. Ravichandran (Technical Member) For the Appellant : B. L. Narsim .....

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..... f penalties under Section 76, 77 and 78 of the Finance Act, 1994. The said show cause notice stand culminated into the impugned order. 3. The appellant challenge the impugned order only in respect of penalties. We find that an identical issue of the same appellant was considered by the Tribunal in an earlier matter and vide its final order No. 51054-51055 of 2016 dated 18/3/2016 it was held as .....

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..... invoked and the benefit was extended to the appellant. Accordingly, we hold that in absence of any malafide on the part of the appellant, the imposition of penalty upon them is not justifiable, the same is accordingly set aside. The demand as also interest stands confirmed as not contested. 4. In as much as the benefit of Section 80 stand extended to the same assessee in respect of the same .....

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