2008 (12) TMI 122

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1.12.2008 certified on 15.12.2008 in Appeal No. ST/28/2008) Shri Sukhendu Bhattacharjee, Adv. for Appellant. Shri J.A. Khan, SDR for Respondent. Per D.N. Panda : Learned Counsel Shri Sukhendu Bhattacharjee appearing on behalf of the Appellant submits that the Appellant had no intention to evade Service Tax liability. Therefore they came forward to comply to the law only after they could c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o thorough knowledge of new levy of service tax. He further submits that this period of duty liability was experienced by the Appellant for the first time for which the Appellant failed to understand the penal provisions of law and the present suffering of penalty is harsh. If a reduction in penalty is permitted the Appellant shall be able to discharge such liability since the Department has not n....