2009 (10) TMI 286

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ks has been registered as a service provider of construction service and during the scrutiny of their periodical returns it was noticed that appellants had made payment of service tax belatedly in respect of two quarters from April, 2007 to December, 2007. Proceedings were initiated which resulted in imposition of penalty of Rs. 22,800 under section 76 of the Finance Act, 1994 on the respondents. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... [2008] 12 STT 127 (Kar.); 2. CCE v. ILLPEA Paramount (P.) Ltd. [CEA No. 56 of 2005, dated 21-7-2006]; 3. Union of India v. Aakar Advertising & Aakar Communication [2008] 15 STT 256 (Raj.); 4. ETA Engg. Ltd. v. CCE [2007] 8 STT 61 (New Delhi - CESTAT) (LB). 4. I have considered the submissions made by learned DR and the memorandum of appeal. I find that the Commissioner has considered....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder section 76 is concerned. I also rely on the decision of the Tribunal in the case of CCE, Rajkot v. Shri B.S.G.K. Shastry in Appeal Nos. Service Tax/120, 121/2008, CCE, Rajkot v. Port Officer, Okha in Appeal No. Service Tax/126/2008 wherein it has been held that penalty under section 76 of the Finance Act, 1994 can be reduced or set aside under section 80 of the Finance Act, 1994. 8. In lig....