2009 (10) TMI 278

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.... ORDER NOS. K. Lal for the Respondent. ORDER 1. The appeal is filed by the appellant against the confirmation of penalties under sections 76 and 77 and late fee under section 70 of the Finance Act, 1994. 2. The facts of the case are that the appellant is registered under the category of Banking and Financial Services. It was alleged by the Department that the appellant has failed to ....

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....gh the facts of the case and found that the main contention of the appellant is that they considered themselves for exemption under Circular No. 6/2005 as their turnover is below of Rs. 4,00,000 and Rs. 8,00,000 in respect of financial year and do not file service tax return in time. From the records, I find that the appellant has collected the service tax from the customers and considering that t....