2008 (11) TMI 131

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..... two weeks from the date of the order of SC - However, the respondents paid the entire service tax involved along with applicable interest within 1½ months from the date of the order – since assessee paid tax with interest within reasonable time, penalty u/s 77 and 78 cannot be imposed - ST/290-291 with 218-219 of 2007 - ST/367-368 of 2008 - Dated:- 21-11-2008 - M. VEERAIYAN, TECHNICAL MEMBER a .....

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..... was to be paid within two weeks from the date of the order of the Supreme Court. However, the respondents paid the entire service tax involved along with applicable interest within 1½ months from the date of the order of the Hon'ble Supreme Court. 4. Commissioner (Appeals) in the light of the above circumstances, held that penalty was not imposable under sections 77 and 78 with the following .....

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..... ng of the return under section 71A, no penalty can be imposed on the appellants under section 77 of the Act as section 71A is not mentioned under the said section 71 during the relevant period (up to 10-9-2004). Penalty under section 76 of the Act, namely, penalty for delay in payment of tax with reference to section 68 of the Act is however, imposable. But since there was no notice issued to them .....

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