2011 (7) TMI 847

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kharan 1. This departmental appeal is directed against the order-in-appeal No.AGS(42)/29/2010 dated 17/03/2010 passed by the Commissioner of Central Excise (Appeals), Aurangabad.Vide the impugned order, while upholding the Service Tax demand and interest thereon, the Commissioner (Appeals) reduced the penalty imposed under Section 78 of the Finance Act, 1994, equivalent to duty amounting to Rs.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....from May 2008 whereas in the instant case the duty demand on the appellant relates to the period prior to that i.e. for the period from 2006-2007 onwards and, therefore, the penalty is imposable under both the  sections. 2.1 The Ld. SDR further submits  that the respondent/assessee in this case had not registered nor did they follow any of the procedures prescribed for the payment of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp; the Service Tax for the services rendered in excess of the small scale exemption limit of Rs.8.00 lakhs. When this fact was pointed by the department, the said assessee co-operated with the department, provided all the information of the services rendered by him and also discharged the service tax duty liability.Thus, there is no willful suppression on the part of the assessee, merely because....