2010 (1) TMI 144

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvocate for Appellants Shri T. Tiju, SDR for Respondents CORAM: Hon'ble Shri. Ashok Jindal, Member (Judicial) Per: Ashok Jindal      This appeal is filed by the appellant against the imposition of penalties under Section 76 and 78 of Finance Act, 1994. 2. The case of the Revenue is that during the verification of documents it has come to light that th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....after verification that the assessee had short paid service tax amounting to Rs.2,41,249/-. The Revisional authority has observed that the appellant has suppressed the taxable value during the relevant period which amounts to evasion of service tax and imposed penalties under Section 76 and 78 of the Finance Act, 1994. 3. Aggrieved by the same the appellant is before me. 4. Shri Bharat Raich....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... tax liability regularly. He further submitted that if at all the service tax liability is fastened on the appellant the benefit of Section 80 of the Finance Act has to be given to the appellant. To support his contention he placed reliance on D.R. Gade vs. CC, Nasik, 2006 (2) STR 205 (Tri. Mumbai) wherein this Tribunal has held that 'the appellant being a small tax payer, revision of penalty ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er hand the learned SDR submitted that although the learned Advocate has agitated the service tax liability but now in this appeal he is only contesting the penalty aspect. For service tax liability when the appellant has admitted the same, the learned SDR reiterated the impugned order for the penalty aspect only. 6. Heard both sides. 7. On careful consideration of the submissions made by bo....