2019 (3) TMI 1513

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....ORDER Per Madhu Mohan Damodhar, After hearing both sides, we find that the appeal is restricted to the penalty of Rs. 77,756/- imposed under Section 77(1) of the Finance Act, 1994 and also Penalty of Rs. 77,756/- imposed under Section 78 of the Act ibid. 2. Ld. Advocate, Ms. Amrutha Arvind appearing on behalf of the appellant made the following submissions: - a) Appellants were not aware of ....

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....e contracts has to be demanded only under Works contract Service. However, the present appeal is only for setting aside the penalties imposed and not for the tax liability. In the circumstances, Ld. Advocate submits that there was a reasonable cause for the failure to pay tax liability, hence she prays that the penalties imposed may be waived. 3. Ld. AR, Ms. T. Usha Devi, DC, opposes the applica....