AMRUTHA TRAVELS Vs. COMMISSIONER OF C. EX., THIRUVANANTHAPURAM

JUDGEMENT

(1.) THE appellant is seeking waiver of pre -deposit of penalty of Rs. 500/ - under Section 75(A) for contravention of provisions of Section 69 of Finance Act, 1994. Besides this, there is an imposition of penalty of Rs. 750/ - under Section 76 of Finance Act, 1994 for contravention of Section 68 of Finance Act, 1994. There is also imposition of penalty of Rs. 1000/ - under Section 77 for contravention of provisions of Section 70. The learned Counsel submits that the Service Tax has not been quantified. He submits that the Commissioner has taken a view that the Service Tax will be liable on quantification carried out by the Deputy Commissioner. The learned Counsel submits that the Deputy Commissioner has issued a show cause notice to cover the demands under the category of Tour Operators. Show cause notice was drawn on the assessee's plea. The Commissioner has exercised his power and re -issued the show cause notice after a lapse of two years. He submits that the proceedings are not sustainable and the demand is also time barred. He submits that in the absence of any demand of Service Tax, the penalty cannot be imposed.

(2.) HEARD the learned SDR in the matter.

(3.) ON a careful consideration of the matter, we find that prima facie, the appellant's contention is required to be accepted. The appellant has succeeded in the appeal on the submissions made, hence the stay application is allowed unconditionally by granting waiver of pre -deposit of penalty amounts and staying its recovery till the disposal of the appeal. The matter to come up for final hearing before the Single Member Bench in its turn.