2010 (6) TMI 200

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....R.S. Srova, JDR, for the Respondent. [Order]. - As per facts on record, the appellant is registered service tax payer. Their premises were searched on 10-3-08 and various documents were withhold under panchnama. Statement of proprietor was recorded. It was seen that. the appellants were registered with the department w.e.f. 1998 and were having two bank accounts wherein the income received from t....

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....nalties under Sections 76, 77 and 78 of the Act. 3. Being aggrieved with the order passed by the lower authorities, the appellant filed an appeal before Commissioner (Appeals), who upheld the impugned order. Hence the present appeal. 4. Learned advocate submits that he is not challenging the quantum of service tax paid by them, but is aggrieved with the imposition of penalty by the lower authori....