2007 (4) TMI 247

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....ppellant. D. S. Negi for the Respondent. ORDER              1. This is an appeal against the order of Commissioner (Appeals) No. Commr(A)/15/VDR-1/2006, dated 20-3-2006, by which Commissioner (Appeals) has upheld the demand of service tax amounting to Rs. 31,952 for the service rendered by the appellant for the period April ....

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....of the financial hardship claimed by the appellant, penalty was reduced to Rs. 1,000 each under sections 765 (sic) (76), 77 & 78. 4. I find in this case, both the service provider and service receiver are in remote area. Looking into the entire background of the appellant, it appears that it is basically out of ignorance of newly introduced law, the appellant has not fulfilled his obligations. ....