2007 (9) TMI 42

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....e they are taken up together for disposal as per law. 2. The appellants have already discharged the Service Tax and interest involved in the matter. They are seeking for waiver of pre-deposit of penalty imposed in each of the matters in terms of the impugned order. Their contention is that the case on merits is also in their favour. Inasmuch as for they are engaged in the activity of servicing ....

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.... in view of the powers conferred under Section 80, which they have discharged. It is their contention that the Commissioner in the Review Order has enhanced the penalty under Sections 76 and 77 and has enhanced the penalty under Section 78 also. 3. Heard learned Counsel. He has taken into various grounds raised by the appellants in the memo of appeal and also has relied on large number of judgm....

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....atters have been listed for hearing on 5-10-2007. He submits that these appeals could also be linked with those matters coming up for hearing on 5-10-2007. 5. On a careful consideration, I notice that the Assistant Commissioner has given detailed findings for not levying penalty under Sections 76 and 77. However he had imposed penalty under Section 78. For imposing lesser penalty of Rs. 6,000/-....

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....en paid immediately with interest. He has used his discretion to levy less penalty under Section 80. Sections 76 and 77 of Finance Act grants for imposition of penalty where there is intention to evade Service Tax with facts of suppression, mala fide intention, etc. These elements have not been found by the Assistant Commissioner. The findings of the Assistant Commissioner to drop the levy of pena....