9911796707
TMI Blog2008 (8) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... al J.]. - The Revenue is in appeal before this Court against order dated 30.3.2007, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, `the Tribunal'), raising following substantial question of law: "Whether the Tribunal was justified in waiving of penalties under Sections 75A, 76, 77 and 78 of the Finance Act, 1994 without adducing any reason in the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Rs. 3,26,435/- under Section 76 of the Act, a penalty of Rs. 7,000/- under Section 77 of the Act and a penalty of Rs. 3,26,435/- under Section 78 of the Act was levied. 3. In appeal, the Commissioner (Appeals), relying upon an earlier order passed by the Tribunal in the case of Mahavir Generics v. CCE, [2006 (3) S.T.R. 276 (Tribunal) = 2004 (170) E.L.T. 78 (Tribunal)], set aside the order. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was held that the services provided by the assessee were amenable to service tax and in terms thereof, the demand of service tax was upheld by the Tribunal. There was reasonable justification for the assessee for not paying service tax at the initial stage. No mens rea can be attributed and in our opinion, no illegality has been committed by the Tribunal in setting aside the penalty levied a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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