2018 (8) TMI 484

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..... ijay Kumar: The present appeal has been filed the Revenue in pursuance to the impugned Order-in-Original No.10/Commr./ST/Kol/2007-08 dt.- 08.10.2007 passed by Commissioner of Service Tax, Kolkata. 2. In the appeal, the Revenue has aggrieved with the decision of the ld.Adjudicating Authority for non-imposition of penalty under Sections 76,77 & 78 of the Finance Act, 1994 by application of the pro .....

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..... 94. 5. We have heard the ld.D.R. for the Revenue, who reiterated the findings contained in the impugned order and says that the Adjudicating Authority should have imposed penalty as per the show-cause notice as he has held that the service tax is liable to be paid by the appellant during the impugned period. The ld.Commissioner has, therefore, erred in not imposing the penalty as per the show-cau .....

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..... t and penalty. But is also fact that during this period, the respondent has not collected any service tax from their clients and agreed to pay the amount from the Suspense Account of Ministry of Mines under which they are functioning. It is also not in dispute that the respondent is organized under the Government of India under Ministry of Mines. They have under the bonafide belief , failed to pay .....

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