2009 (8) TMI 360

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....ed in providing services of technical tests and inspection and there is no dispute about the service tax liability which has been paid with interest. Penalty has been imposed under section 76 and section 77 of Finance Act, 1994. 2. The learned advocate on behalf of the appellants submits that during the period when the delayed payment was made, section 76 provided for penalty of Rs. 100 (Rupees o....

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.... the Finance Act, 1994 were not taken before the lower authorities at all. Further, he also submits that before the Commissioner (Appeals), also had pleaded ignorance of law and it is well-settled that ignorance of law cannot be an excuse for contravention of legal provisions. 4. I have considered the submissions made by both the sides. I find that the claim for lenient view under section 80 on p....