2009 (11) TMI 162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. C. Dhanasekaran for the Respondent. ORDER 1. The appellants challenge imposition of penalties both under sections 76 and 78 of Chapter V of the Finance Act, 1994. Penalties have been imposed on the ground that the assessees suppressed receipt of taxable service and did not pay tax with intention to evade payment thereof. 2. The plea of the assessees that the extended period is not ava....