2007 (7) TMI 47

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....utiny of data provided by M/s. Airtel. it transpired that the appellant received the gross amount of taxable value involving service tax to the tune of Rs. 2,56,876/- during the period July, 2003 to December, 2004. 2. The learned counsel on behalf of the appellant submits that there was a dispute regarding levy of service tax on such activity. Therefore, the appellant obtained registration from t....

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....th intend to evade payment of tax. So, imposition of penalty under the various provisions is justified. 4. After hearing both sides and on perusal of the record, it is seen that the Commissioner (Appeals) upheld the penalty of equal amount of tax on the ground that the department detected evasion of tax. On perusal of Section 73 of the Finance Act, 1994, it appears that where the service tax has ....