2010 (6) TMI 341

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....i, Consultant, for the Appellant. Shri C. Rangaraju, SDR, for the Respondent. [Order]. - The assessees challenge the demand of service tax of Rs. 37,637/- together with interest and penalties imposed under Sections 76 & 78 of the Central Excise Act, 1944 (sic) (Finance Act, 1994). The demand is on certain activities such as processing and assembling Jeans Buttons with metal inserts and ny....

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....vice". He also contended that since the Commissioner (Appeals) had extended the benefit under Section 80 by accepting that the assessees had a reasonable cause for failure to pay service tax, no penalty should have been retained [Commissioner (Appeals) has reduced the penalty from the penalty imposed by the adjudicating authority]. 3. Ld. SDR reiterates the finding of the authorities below. ....