2011 (8) TMI 402

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.... Works had been registered as a service provider of construction service and for two quarters from April 2007 to December 2007, the firm was found to have made service tax payments belatedly. Proceedings were initiated which resulted in imposition of penalty of Rs.22,200/- under Section 76 of Finance Act, 1994 on the firm. On a appeal filed by them, the Commissioner (Appeals) reduced the penalty f....

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....t be reduced below the amount prescribed therein. Either it can be waived totally or it has to be imposed to the extent of minimum amount prescribed under the Section. In view of the above, he submits that the penalty under Section 76 has to be enhanced to Rs.22,200/-. 4. Respondent has filed cross objection. However, the cross objection filed by the respondents cannot be considered at this sta....

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....994 and accordingly cannot be considered as an appeal. 5. In the case of Port Officer, Hon'ble High Court had decided that penalty cannot be reduced below the minimum prescribed under Section 76 of Finance Act, 1994. The original adjudicating authority had imposed the minimum penalty prescribed under Section 76 of Finance Act, 1994. Since there was no appeal against reduced penalty by the respo....