2010 (9) TMI 399

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....dvocate,for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order]. - Heard both sides. 2. The appellant assessee is engaged in the business of teaching individuals/students on computer software. According to the learned Advocate appearing for the appellant, they were of the impression that since their turnover is below Rs.4 lakhs they were entitled to small scale exemption. Ho....

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....order of the original authority and has imposed another penalty of Rs.82, 586/- under Section 78 leading to an appeal by the assessee appellant. As both the appeals are against the same original order, the same are taken together for hearing and disposal. A penalty of Rs.1000/- has also been imposed by the original authority under Section 77 of the Act, but the assessee appellant has not filed any....