2010 (1) TMI 129

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri S.N. Srivastava, Authorized Departmental Representative (SDR) for the Revenue and none for the respondents Coram:  Hon'ble Mr. M. Veeraiyan, Member (Technical) Per M. Veeraiyan: These three appeals by the Department arise out of a common order in appeal No. 64-ST/LKO/09 dated 25.2.2009. The three cross-objections are connected to these three appeals. In all the three appeals, the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4.08 and original authority in addition to confirming the demand of service tax and interest already paid, imposed equal amounts as penalties under Section 76 and also equal amounts as penalties under Section 78 on each of the above units. In addition, he has also imposed a penalty of Rs.10,000/- on each of the units as late fee. Commissioner (Appeals), on appeal, by the respondents dropped penalt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed. Thus, there was scope for misunderstanding as to who was liable to pay service tax. In the present case, the officers visited the premises of the respondents on 3.4.07 and immediately, on  their pointing out that the liability is on the recipient, the respondents have promptly paid service tax amounting to Rs.50,328/-, Rs.13,829 and Rs.1,226/- in respect of their unit -I and Unit - II and....