2007 (10) TMI 29

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....rom various banks and financial institutions, for which purposes he gets the commission from the banks and institutions. His factory premises was visited by the officers on 10-3-2005 and it was observed that the appellant was covered under the category of 'business auxiliary service' and was required to pay Service tax. The appellant accepted their lapse and paid the tax for the period from 1-7-20....

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...., of Rs. 100/-per day under Sec lion 76 and of Rs. 1,15,173/- under Section 78 of the Finance Act, 1994. The said order is impugned before Tribunal. 3. After hearing both the sides, represented by Shri Atul Gupta ld. CA and Ms. Archana Pandey, ld. CDR, it is seen that the appellants are aggrieved only for imposition of personal penalty by the Commissioner. Their grievance is that the Assistant ....