2007 (11) TMI 32

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....it rendered during the period 10-9-2004 to 28-2-2005. After due process of law the original authority demanded service tax of Rs. 1,51,393/-, interest due thereon and imposed penalties under Section 76, 77, and 78 of the Finance Act, 1994. In the impugned order, the Commissioner (Appeals) vacated the equal amount of penalty imposed under Section 78, reduced the penalty imposed under Section 76 to ....

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....id not pay the tax arrears till 8-7-2005. They had sought clarification as regards their liability to pay the service tax which they received only during July On receipt of clarification, they paid the tax on 11-7-2005, before the issue of Show Cause Notice. Considering the facts that there was no suppression of facts involved and the appellant had furnished necessary details called for by the dep....