2013 (12) TMI 1597

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate), for the Appellant. Shri G.P. Thomas (A.R.) for the Respondent. ORDER Per : Mr. H.K. Thakur; This appeal has been filed by the appellant against the OIA No.62/2009/(STC)/LMR/Commr.(A)/Ahd., issued on dt.14.03.2009 by upholding the OIO No.STC/24/Joint Commr./07-08, dt.14.11.2007. 2. Shri R.R. Dave (Advocate) appearing on behalf of the appellant argued that appellant has paid ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ents was also used for giving priority towards payment of wages of the employees and any surplus money was belatedly paid to the Revenue as service tax. It was thus his case that it is not a case of reasonable cause and penalties have been correctly levied. 4. Heard both sides and perused the case records. The issue involved in this appeal, as argued by the appellant, is only whether penalties ....