2008 (1) TMI 241

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.... The appellants provide the following services which are taxable (i) Authorised dealer (ii) Business Auxiliary service 2. Learned Advocate stated that in respect of the authorized dealers service there is no dispute. The appellants were actually discharging the service tax liability. In respect of the second category namely business auxiliary service, the facts are that the appellants rec....

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....-deposited. (i) Under Section 76- Rs. 100/- per day, (ii) Under Section 77- Rs. 1000/- for non-filing of return and Rs. 1000/- for not getting registration, and (iii) Penalty under Section 78 - Rs. 79,67,977/-. 3. Learned Advocate raised several legal contentions and urged that in this case Section 78 cannot be invoked at all because there is no fraud, suppression of facts or collusion....