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TMI Blog2018 (5) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... to be set aside. Penalty u/s 76 and 77 - Held that: - the appellant had taken wrong interpretation of the said provision under section 65(104c) - penalty u/s 76 set aside - penalty u/s 77 upheld. Appeal allowed in part. - ST/718/2010, ST/719/2010, ST/720/2010, ST/46/2012 - Final Order Nos. 41386-41389 / 2018 - Dated:- 1-5-2018 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.3.2018, in the appellant s own case, the Tribunal has held that the visa charges paid by the appellant is subject to levy of service tax under reverse charge mechanism. Commissioner (Appeals) set aside the demand prior to the period 18.4.2006. The issue whether assessee is liable to pay service tax under reverse charge mechanism was contentious for a long period and was settled by the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted by him that appellant is not contesting the service tax or the interest thereon but is confining the contest to the penalties imposed. In ST/719/2010 and ST/46/2012, penalties under sections 76 and 77 have been imposed. In ST/720/2010, besides penalty under section 77, penalty under sections 76 and 78 have been imposed. He argued that the penalties under section76 and 78 cannot be simultane ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. counsel for the appellant. In such event, we are of the view that the penalty imposed under section 78 is unwarranted and requires to be set aside which we hereby do. 8. In all the three other appeals, ST/719/2010 and ST/46/2012, the penalties imposed are under sections 76 and 77 of the Finance Act, 1994. The Tribunal in the appellant s own case for a different period had set aside the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order is modified to the extent of setting aside the penalty imposed under section 78 only. In ST/719/2010 and ST/46/2012, the penalty imposed under section 76 is set aside without disturbing the demand of service tax, interest and the penalty imposed under section 77. In Appeal No. ST/720/2010, the penalties imposed under sections 76 and 78 are set aside without disturbing the demand of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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