2007 (8) TMI 275

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.... Respondent. [Order] - M/s. A.R.A.S.P.V.P.V. Madurai, are engaged in servicing of motor vehicles and are registered for the purpose with registration no. ST/2/SMV/2001, of Madurai Central Excise Commissionerate. They failed to pay the service tax due of Rs. 7,22,724/- for the services rendered during the period 1-10-01 to 31-3-03. The Deputy Commissioner demanded the service tax not paid, inter....

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....tax, maximum penalty equal to tax imposed by the lower authorities is neither appropriate nor reasonable". 2. The subject appeal has been filed by the revenue, to restore the penalty imposed on the respondents by the original authority, on the ground that the statute mandates that penalty under Section 76 has to be at least equal to the Service tax not paid. 3. The ld. Counsel for the respon....