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2009 (4) TMI 772
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....l has been filed by the appellants against the penalty of Rs. 16,136/- imposed on them under Section 76 and Rs. 1000/- imposed under Section 77 of the Finance Act, 1994. The appellants are liable to pay service tax for business auxiliary service and there was a delay in payment of service tax during the period from April, 2006 to January, 2007 and hence penalty has been imposed under Section 76 & ....
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....e considered the submissions made by the ld. DR and also the points mentioned by the appellants in their appeal memorandum. The appellants have made the same submissions before me which were made before the Commissioner (Appeals) also. Their submission is that they could not get details of deductions from the parent company relating to non-fulfilment of target and other charges and hence the delay....