2008 (10) TMI 114

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..... ) has stated that there is no justification even for issuing the SCN and in fact there is no delay also in the payment of Service Tax - they had also taken registration on time - since amount involved is also very meager that is Rs. 2583, Commissioner (A) is justified in holding that penalties under Section 76, 77 and 78 are not imposable - Revenue’s appeal is rejected
Dr. S.L. Peeran, Member ( .....

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..... stated that there is no justification even for issuing the show cause notice and in fact there is no delay also in the payment of Service Tax. They had also taken registration on time. Therefore, we agree with the Commissioner (A) in holding that absolutely there is no justification for imposition of penalties under Section 76, 77 and 78. Moreover, the amount involved is also very meager that is R .....

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