9911796707
TMI Blog2019 (5) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. M.V. Darshan, Learned Counsel for the appellants and Mr. Gopa Kumar, Learned AR for the Revenue. The only issue in the case on hand is the penalty levied under Section 78 of the Finance Act; it is the case of the appellants that they are rendering the service under the category of 'Security Agency Services'; during the course of the Audit, it was noticed that for the period March 2011 & June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of SCN. The Learned Counsel argues that they are only aggrieved by the levy of equivalent penalty under Section 78 on the above grounds. He also points out that the alleged default was only for the period March 2011 & June 2011, also submits that the delay was on account of the change in the appellant's place on account of shifting of the appellant's office place and that the new staff were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Kar.) apply to the present case as well. I am therefore of the considered opinion that it is a fit case where discretion of Section 80 could be exercised to the extent of deleting the penalty under Section 78 and the impugned order is accordingly set aside. Consequently the appeal of the assessee is allowed and penalty under Section 78 is ordered to be deleted. (Operative portion of the Order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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