2009 (5) TMI 347

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....f security. They had not discharged the service tax liability. Consequently Revenue proceeded against them by way of issue of show cause notice on 2-12-1999. The case was adjudicated by the Original Authority who confirmed the service tax demand of Rs. 6,80,447/- for the period from 16-10-1998 to 31-6-1999. Interest was demanded. Penalties were imposed in the following manner. (1) Rs. 1,00,000/- under Section 76 of the Finance Act for non-payment of service tax. (2) A penalty of Rs. 5,000/- on Shri D. Venkata Rao, President. Even though the show cause notice issued is only one there is an additional OIO dated 23-4-03 which is called an amendment order. In the amending order there is confirmation of an amount of Rs. 57,310/-. In this orde....

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....ere was delay in payment of service filing and necessary returns as M/s. ONGC has not provided funds a reasonable cause for not. In view of the above, I do not see any justification for imposition upon the Appellants. The imposition of penalty on the Appellants in the impugned OIO is accordingly set aside. 10. Coming to the question of imposition of penalty of Rs. 5,000/- on the President of the society, I agree with the Appellants contentions that the Presidents acts as per the combined decision of the Board of Directors of the society and there is no justification of penalizing the President of society. In view of the above, I set aside the imposition of penalty under the Appellants. Rest of the portions of the impugned OIO is upheld. Th....