2007 (4) TMI 612

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....togi, DR, for the Respondent. ORDER The appellant seeks interim stay of the impugned order and waiver of pre-deposit of the penalty amounts. The Commissioner imposed penalty of Rs. 500/- for failure of registration under Section 75A of the Finance Act, 1994, penalty of Rs. 100/- per day from the date when the service tax became payable till the actual date of payment of the confirmed service....

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.... the Act. In contrast, Section 78 of the Act, specifically deals with cases of evasion of payment of service tax with a guilty mind. Under the said provision, if any person has, with intent to evade payment of service tax, suppressed or concealed the value of taxable service or has furnished inaccurate value of taxable service, such person shall pay by way of penalty in addition to service tax and....

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....ion 78. In cases where penalty under Section 78 is imposed, therefore, no penalty can be imposed also under Section 76 of the Act. Under the impugned orders penalties are imposed both under Sections 78 and 76 3. Having regard to the facts and circumstances of the case, it is, therefore, directed that on the applicant's depositing Rs. 50,000/- (Rupees fifty thousand only) within six weeks from t....