2006 (2) TMI 702

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Shri P.K. Katiyar, SDR, for the Respondent ORDER After hearing both sides & considering the submissions made in this application for waiver of pre-deposit requirement of the Service Tax penalty of ₹ 100 every day, arrived, by Commissioner in an order in review and thereafter limiting the penalty equivalent in amount payable of each of these cases cannot be upheld. The Commissioner is f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on for imposition of lesser penalty. This stand of the State itself concedes that the assessing authorities are not bound to levy fixed penalty equal to ten times the amount of entry tax whenever the provisions of Section 7(5) are attracted. Depending upon the facts of each case the assessing authority has to decide as to what would be the reasonable amount of penalty to be imposed, the maximum be....