9911796707
TMI Blog2008 (6) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order] - The applicant seeks waiver of penalties imposed on it under various Sections of the Finance Act, 1994, in the impugned order. The impugned order is an order in revision passed by the Commissioner. The original authority had dropped the proposal to penalize the appellants for violation of various provisions of the Finance Act, '94 including the requirement to discharge tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice. After due process of law, the original authority confirmed the demand of service tax and interest but dropped the proposals to penalize the appellants under various Sections as proposed in the show cause notice. In the order in revision, the Commissioner imposed penalty on the appellants under Sections 76, 77 and 78 of the Finance Act '94. The-instant application is to waive the require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax due before the issue of show cause notice. The Tribunal held that the violation of statutory provisions had occurred owing to (scope for) interpretation of the provisions and vacated the penalties imposed. 3. The ld. SDR submits that the appellants did not dispute the tax liability before the lower authorities and the original authority had not imposed penalties as proposed in the show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including payment of tax due before issue of show cause notice. As per Section 80 of the Finance Act, the authorities are competent to waive the penalties in appropriate cases where the authorities are satisfied that the violation was not deliberate but in the circumstances such as occasioned by interpretation of the provisions as in the instant case. I am satisfied that the appellants have made ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
