2009 (1) TMI 170

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....2009 certified on 9.1.2009 in Application No. S/Stay/91/2008 and Appeal No. ST/107/2008) Shri J. Shankararaman, Adv., for Appellants. Shri R.P. Meena, SDR for Respondent. Per P. Karthikeyan : M/s. Leo Travels Pvt. Ltd., Trichy short-paid service tax under the head 'Air Travel Agents' for services rendered by it during the period April, 2003 to September, 2003. The original authority found that....

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....short-paid with an intention to evade the same. Accordingly, he imposed penalties of Rs.30,125/- each under the Sections 76 and 78 of the Act in the impugned order. The appellants have challenged the penalties imposed on the ground that they had already filed an appeal before the Commissioner (Appeals) challenging the penalties imposed by the original authority under Sections 76 and 78 of the Act.....

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....ion is cited in support of the plea that the Commissioner could not enhance penalties, imposed on the assessee by the original authority exercising his discretion, in revision proceedings. In the said decision, the Tribunal had allowed the appeal of the assessee against enhancement of penalties in revisional order by the Commissioner relying on a decision of the Hon'ble High Court of Karnataka in ....

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....erein had already been challenged in an appeal pending before the Commissioner (Appeals). I have also heard the learned SDR who reiterates the findings in the revisional order. 2. On a careful consideration of the facts of the case, I find that the legal issue involved in this case has already been decided in favour of the assessee in the case law cited. Sub-Section (4) of Section 84 of the Act r....