2006 (12) TMI 503

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.... for the Respondent. ORDER The instant appeal was filed by the appellant challenging the impugned order, by which the appellant was ordered to pay the penalty of Rs. 51,481/- under Section 76 of Chapter V of Finance Act, 1994 and a penalty of Rs. 1,000/- under Section 77 of the said Act. 2. The relevant facts of the case, in brief are that the appellant is engaged in the business of ....

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....d 17-12-04, clarified as under: "5.6 In case of omission in payment of service tax or procedural lapses by persons liable to pay service tax on the goods transport by road, committed before 31-12-2005, the consequences should be limited to recovery of tax with interest payable thereon. No penalty should be imposed on such defaulters unless the default is on account of deliberate frau....