Mr. M.V. Ravindran - (1.)THIS appeal is filed by the Revenue against Order -in -Appeal No. 535 (467 -RAJ)/2009/COMMR_(A)/RAJ, dt.12.11.09, to the extent that the said order -in -appeal has set aside the penalties imposed under Section 77 for non -filing of return for the period October 2004 to March 2006 and has set aside the penalty imposed under Section 76 for delayed payment of Service Tax for the quarter July 2006 to September 2006. Heard both sides and perused the records.
(2.)LD .SDR submits that the first Appellate Authority has erred in setting aside the penalties under Section 76 & 77 as indicated in appeal memorandum. He would reiterate the grounds of appeal.
Ld.Counsel appearing on behalf of the Appellant would draw my attention to Paragraphs 6 & 7 of the first Appellate Authority's order. He would also produce a copy of the Service Tax return for the period April 2006 to September 2006 filed with the authorities and submits that there was no tax liability as no taxable service was provided during the period.

(3.)ON careful consideration of the submissions made by both sides, I find that the Revenue authorities have filed an appeal only for setting aside the penalty under Section 76 and 77 by the first Appellate Authority.