2008 (7) TMI 185

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....ember (T) Ms. Sudha Koka, SDR, for the Appellant. Shri M.S. Nagaraja, Advocate, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - Revenue has filed this appeal against Order-in-Appeal No. 45/2006 dated 14-2-2006 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. Smt. Sudha Koka, the learned SDR, appeared on behalf of the Revenue and M.S Nagaraja, the lea....

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....amount imposed penalties of Rs. 33,194/-, Rs. 1,000/- and Rs. 33,194/- under Sections 76, 77 and 78 of the Finance Act. The respondent aggrieved over the above order appealed to the Commissioner (Appeals) for waiver of the penalties imposed under Section 76, 77 and 78 of the Finance Act, 1994. The Commissioner (Appeals) in the impugned order allowed the appeal and waived the penalties. Revenue is ....

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....part and his acts of omission are excusable in terms of Section 80 of the Act. Factually, this is incorrect because the service provider had registered with the department as early as on 10-9-2003 vide R.C. No. 37/2003-04 and paid the service tax on 10-9-2003 for the period from 4/2001 to 7/2002. Since the period covered in this case i.e, 4/2001 to 3/2004, is in continuation of the above period, t....

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....essee appears to have deliberately suppressed/concealed the value of service received from M/s. BSNL with intent to evade the service tax liability contravening the provisions of Section 68, 69 & 70 of the Act. Hence the assessee is liable for penal action and penalty imposed under OIO is correct in law." 5. On a very careful consideration of the issue, we find that the Commissioner (Appeals) h....