2009 (10) TMI 192

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....f ST-3 returns for the period from April, 2006 to September, 2006 of M/s. S.J. Mehta & Co., Jamnagar (hereinafter referred to as 'the appellants') it was observed that the same was filed with a delay of 180 days and also there was a delay of 268 days for payment of service tax for the quarter of April, 2006 to June, 2006 and a delay of 176 days for the quarter of July, 2006 to September, 2006. ....

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....of the Finance Act, 1994. 3. On an appeal filed by the party, Commissioner (Appeals) in the impugned order upheld the demand for service tax but reduced the penalty under section 76 of the Finance Act, 1994 to Rs. 25,000. 4. The revenue is in appeal against the lenient view taken by the Commissioner (Appeals) as regards penalty leviable by resorting the provisions of section 80 of the Financ....

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....de by learned DR and the memorandum of appeal. I find that the Commissioner has considered the issue and for better appreciation I reproduce the relevant paragraphs of the order. "14. As regards to the imposition of penalty under sections 76 and 77 of Finance Act, 1994 I find that appellants have stated that there was ambiguity in their mind as regards to taxability of their service and hence t....

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....e Act, 1994. 15. In view of the above discussions and findings, I pass the following order :— (i) I hold that the service rendered by the appellants are classifiable under Business Auxiliary Services; (ii) I reduce the penalty of Rs. 88,800 imposed under section 76 of the Finance Act, 1994 to Rs. 25,000 by under section 80 of Finance Act, 1994; and (iii) I uphold the Lower Authority'....