9911796707
TMI Blog2008 (11) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... tay Order No. S/1099/2008 dt. 19.11.2008 certified on 8.12.2008 in Application No. ST/Stay/255/2008 and Appeal No. ST/391/2008) Shri B.S. Janapati, Consultant for Appellant. Shri V.R. Gyaneshwar, JDR for Respondent. [Order per: T.K Jayaraman, Member (Technical)] - The issue lies within a narrow compass. Therefore, both the stay application and appeal are taken up together for disposal. 2. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed by the Original Authority. In view of the powers vested under Section 80 of the Finance Act, 1994, the Original Authority refrained from imposing penalties under Section 76, 77 and 78 of the Finance Act. However, the Commissioner, Service Tax in exercise of his powers under Section 84 of the Finance Act, 1994 took up revisionary proceedings. In the revisionary proceedings he imposed the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. 6. The learned Departmental Representative stated that this is strictly not a case where tax was paid before the issue of show cause notice. Therefore, he stated that the appellants are definitely liable for penalty. 7. On a very careful consideration of the facts and circumstances of the case, I find that even though the appellant discharged the service tax liability only after the issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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