2007 (3) TMI 142

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate and Shri C. Lama ld. JDR, I find that challenge in the present appeal is to penalty of Rs. 31,434/- (Rupees thirty one thousand four hundred thirty four only) imposed upon the appellant under Section 76 of the finance Act, 1994. The appellant is a Company Secretary and got herself registered on 15-4-2002. However, Service tax leviable on the services rendered by her during the period Decemb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y on company secretary stands challenged before the Hon'ble High Court and till the decision of the High Court, tax is not to be paid. In any case he submits that the entire duty along with interest, having been paid by the appellant, imposition of penalty to the extent of 100% is too harsh. 3. Countering the arguments ld. DR submits that the appellant got her self registered in April 2001, and....