2015 (1) TMI 385

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....ri N N Prabhudesai Superintendent (AR) JUDGEMENT Per: P S Pruthi: The appellant is in appeal against the impugned order of Commissioner (Appeals) upholding the demand of Service Tax, recovery of interest and imposition of penalties under Section 77 & 78 of the Finance Act, 1994. 2. The facts are that the appellant manufacture castings. They paid service tax under the category of Goods Transpor....

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....aid by due dates, the penalties must be imposed. 5. Heard both sides and considered the submissions. 6. I find that there are substantial grounds for taking a lenient view in this matter. Firstly, the non-payment of service tax was detected from the books of accounts maintained by the appellant. This indicates that they could not have any mala fide intention to evade payment of service tax. The ....