9911796707
TMI Blog2018 (11) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- The respondent assessee had given justifiable reason for not discharging the service tax liability during the period 18.04.2006 to 31.03.2008 - there is no reason to interfere in such a reasonable order passed by the 1st appellate authority in setting aside the penalties imposed by the adjudicating authority under Sections 76, 77 & 78 - appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Authority, for the demands raised for the period prior to 18.04.2006 the impugned order is set aside relying upon the judgement of the Hon'ble Bombay High Court in the case of Indian National Shipowners Association Vs UOI [2009(13)STR 235 (Bom) and as upheld by the Apex Court as reported at 2010 (17)STR J57 (SC); for the period post 18.04.2006 the 1st Appellate Authority accepted the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for not discharging the service tax liability during the period 18.04.2006 to 31.03.2008 and has been accepted by the 1st appellate authority. We find no reason to interfere in such a reasonable order passed by the 1st appellate authority in setting aside the penalties imposed by the adjudicating authority under Sections 76, 77 & 78. It is to be noticed that the 1st Appellate Authority has invoke ..... X X X X Extracts X X X X X X X X Extracts X X X X
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