2007 (11) TMI 84

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....ss of service tax category "Authorized Service Station" and is liable to pay service tax during the period 2001-04. The appellants did not get themselves registered and did not pay service tax. During the course of investigations, the appellant revealed that they had provided services against free service coupons provided by M/s Bajaj Auto Limited and have collected/received the amount from M/s. B....

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....rom M/s. Bajaj Auto Ltd. and have also paid the remaining amount of tax of Rs.19,841 /- along with interest of Rs.3,170/- vide TR-6 challan dated 27-4-05. 3. Proceedings were initiated against the appellant by way of issuance of show cause notice dated 28-5-05 proposing confirmation of tax and interest along with proposal to impose penalty under Section 75A, 76, 77 and 78 of the Finance Act, 19....

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....learned Advocate appearing for the appellant and Shri A.K. Rastogi, learned SDR appearing for the Revenue. The appellants have not disputed the confirmation of service tax and interest. The challenge in the present appeal is only to imposition of penalty. I find that it is not disputed that during the course of investigation, the appellant had disclosed the value of the service tax as Rs.4.65lakhs....