2011 (4) TMI 226

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.... 1. Ld. Consultant submits that in these two cases the authorities below did not consider the genuine difficulties of the appellants under the provisions of Section 80 of the Finance Act, 1994 and whether there is cause or not and if cause exists whether such cause is reasonable or not is not ascertained. The appellant having examined the law properly has discharged tax burden along with intere....

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....if any, for concession in penalty in accordance with the law. Similarly, he pleads that in Appeal No.ST/83/10, the service tax demand of Rs.4,04,295/- relates to the period before 14/05/2003. Rest of the demand of service tax amounting to Rs.83,968/- relates to the period 15/05/2000 to 01/09/2000. Concession of penalty shall be subject to break up figures in both appeals. But he opposes for grant ....

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.... matter of levy and if there is a levy quantum thereof is to be determined under the provisions of law and in case of levy whether there exists reasonable cause to exonerate.   8. There is no scope of any relief to the appellants in respect of tax demanded and as confirmed by the appellate authority below. So also penalty imposed under Section 75 & 77 of the Finance Act, 1994 is not interf....