2009 (10) TMI 275

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....artment is in appeal against the reduction of penalty from Rs. 4,81,121 under section 78 of the Finance Act, 1994 to Rs. 1,00,000 by the Commissioner (Appeals). In this case respondents were found to be engaged in providing services under category of business auxiliary service and they had failed to pay the service tax on the amount received. The Commissioner (Appeals) has reduced the penalty taki....

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.... 1994.  He also submits that the reliance of the Commissioner (Appeals) on the order of the Tribunal is also not correct. 3. Commissioner has recorded a clear finding that the respondents had paid the service tax with interest as soon as it was pointed out by the department. This shows that appellants were not aware about their service tax liability and also the bona fide of the appellants....