2007 (5) TMI 220

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....ondent. [Order] - This appeal is listed for admission as the amount involved in this case is less than Rs. 50,000/- (Rupees fifty thousand only). It is very clear from the provisions of Service Tax that the threshold of limit of Rs. 50,000/- (Rupees fifty thousand only) does not apply any matter of Service Tax, hence show cause notice is discharged and stay application is taken up for disposal.....

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....n 76 and Penalty of Rs. 300/- under Section 77 of the Finance Act, 1994. The Commissioner of Central Excise & Customs, Nashik enhanced the penalty under powers vested as a Revisionary Authority. I find that the issue in this case is squarely covered by the series of the decision by the Tribunal. The Central Government of India came out with the Extra Ordinary Tax Payer Friendly Scheme, for those p....