2008 (2) TMI 115

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....Shri T. K. Jayaraman]-This appeal has been filed against order-in-Appeal No. 185/2006 CE dated 14.06.2006 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. Revenue initiated the proceedings against the appellants for non-payment of service tax. The Adjudicating Authority confirmed an amount of Rs. 35,339/- for the period from 01.07.2003 to March 2004. Interest under Section ....

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....ot contest the issue on merits. He stated that the appellant was not familiar with service tax provisions and therefore did not collect the same from the clients. Imposition of penalty under Section 76 at the rate of Rs. 100/- per day and other penalties imposed under Section 77 are very harsh. He relied on the following case laws, wherein it has been held that penalty and interest couldn't be imp....