2001 (8) TMI 1

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....ssed by the Commissioner (Appeals). 2. The appellant is a Mandap Keeper and is liable to service tax under the provisions of Finance Act, 1994. A penalty of Rs. 45,3000.00 was imposed on the appellant for filing the returns late. 3. Ld. C.A., appearing on behalf of the appellant, submits that service tax was imposed in July, 1997 for the first time on Mandap Keeper, Pandal and Shamiana Contr....

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....elies upon the Tribunal's decision in the case of C.C.E., Jaipur-II v. Earth Tour Travels (P) Ltd. reported in 2001 (129) E.L.T. 754 (T) = 2001 (43) RLT 50 and submits that the penalty under Sec. 77 of Finance Act is mandatory and the authorities have no discretion to reduce the penalty. 5. Heard both sides. 6. In this case, the appellant had not filed the returns within the specified period....