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TMI Blog2018 (9) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... as been filed by the Revenue against order of Commissioner (Appeals) waiving penalty under Section 76 and 78 of the Finance Act, 1994. 2. Learned AR argued that the Commissioner (Appeals) has wrongly waived the penalty under Section 76 and 78 by invoking Section 80 of the Finance Act, 1994. He argued that the Commissioner (Appeals) has appropriated the Service Tax and interest paid by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent is required to pay Service Tax. In these circumstances, the respondent's failure to pay Service Tax till January, 2012, when Audit pointed out, is clearly sufficient to invoke Section 76 of the Finance Act, 1994. 3. Learned Counsel for the respondent argued that the situation was revenue neutral and therefore, no suppression or mis-declaration can be made to invoke against them. He point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian National Ship Owners' Association (supra), liability to pay Service Tax is crystal clear w.e.f. date of judgment i.e. 23.3.2009. The respondent, however, did not pay the Service Tax even after the decision of Hon'ble High Court of Bombay and it was only when the Audit pointed out in July, 2012, the respondent paid the Service Tax. In these circumstances, invocation of Section 76 is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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