2018 (10) TMI 700

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ates for Appellant Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar After hearing Shri Shumbham Agarwal & Ms Sanyukta Singh, learned Advocates appearing on behalf of appellant and Shri Rajeev Ranjan, Additional Commissioner learned A.R. appearing on behalf of revenue, we note that the present appeal is challenging the imposition of penalty of R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Central Excise & Service Tax, Kanpur through Final Order No. 71930/2017 dated 07.12.2017 has held that if the service tax liability is paid and declared in ST-3 returns prior to issue of show cause notice then penalty under Section 78 ibid is not imposable. By following said decision (supra), we set aside the penalty imposed under Section 78 of the Finance Act, 1994 through the impugned order. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X