2010 (7) TMI 745

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....77              Penalty imposed under Section 78 S. Tax    Edu. Cess             Shed Cess Oct. 2006 to March 2007                2,28,118/-                                                       4,562/- -                                                   &nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp;   3,55,666/-                                                          7,114/- -                                                  3,63,465/-             &n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... para 3.5 of the order of the original authority, wherein the Assistant Commissioner rendered a finding that the alleged intention of evasion was not sustainable. He further submits that the original authority had imposed a penalty of Rs. 3,63,465/- under Section 76 of the Act, which was in excess of the penalty provided under Section 76 even if the assessee was held liable to pay penalty @ Rs. 200/- per day. According to him, in view of the finding of absence of any intention to evade service tax, penalty in excess of Rs. 100/- per day was not justifiable under Section 76 of the Act. He also submits that for the same reason, equal amount of penalty imposed under Section 78 and a penalty of Rs. 2000/- imposed under Section 77 are also not s....