2009 (1) TMI 180

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....DER 1. The revenue is aggrieved by the reduction of penalty upon the respondents herein to Rs. 5,000 in terms of section 76 and section 77 from Rs. 46,376 under section 76 and Rs. 50,000 under section 78 imposed by the adjudicating authority. 2. They relied upon the decision of the Tribunal in InmaInternationalSecurityAcademy (P.) Ltd v. CCE 2005 (180) ELT 107/1 STT 31 (Chennai -CESTAT) and 2005....

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....st before the issue of the show-cause notice, they had no mala fide intention of evading payment of service tax. The Commissioner (Appeals) has considered these submissions while reducing the quantum of penalty. It has been held by the Hon'ble Mumbai High Court in the case of CST v. Lark Chemicals [C.E. Appeal No. 241 of 2006, dated 30-8-2007] that the provisions of section 76 of the Finance Act, ....