2008 (12) TMI 83

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....fied on 12-01-2009 in Appeal Nos. ST/50-50/2008) Shri Vipul Khandhar, Adv. for Appellant. Shri D.S. Negi, SDR for Respondent. [Order per : B.S.V. Murthy, Member (Technical)] - The appellant is challenging only imposition of penalties u/s 76, 77 & 78 of Finance Act, 1994 in the appeal. The penalties have been imposed on the appellant for non-payment of service tax of commercial training/coaching....

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....t. 14.7.2008] and submits that penalty has been rightly imposed. In fact appeal was also filed late since appellant did not receive the order-in-appeal and only when the Department approached him for recovery of arrears, he came to know that an order has been passed on his appeal and the ld. Advocate admitted that they have got the copy of the order subsequently. 3. I have considered the submissi....