2008 (6) TMI 26

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....ated. 20.6.2008 Certified on 26.6.2008 in Appeal No. ST/89/2005) Smt. R. Bhagya Devi, SDR for Appellant.  None for Respondent. [Order P. G. Chacko, Member (Judicial)] - The short question arising in this case is whether the quanta of penalties imposed on the respondent by the lower appellate authority under sections 76 and 78 of the Finance Act, 1994 are liable to be enhanced as plea....

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....s the relevant averments in the memo of appeal. But I have not found any averment relevant to the issue, in this appeal. What the appellant says is that, "if the Commissioner (Appeals) is satisfied that the service provider is not having any intention for evading tax, imposition of penalty under Section 78 of the Finance Act could have been totally dispensed with under Section 80". The finding of ....