2009 (3) TMI 125

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.... ORDER 1. This is an appeal against the order confirming the demand of service tax of Rs. 48,745 with interest as applicable for the period 4-12-2002 to 19-12-2003. Penalty equal to service tax demanded has also been imposed under section 78 of Finance Act, 1944. 2. The appellants have prayed for condonation of delay, that has occurred on the ground that they had filed a declaration under ....

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.... appellants have clearly stated that they are contesting only penalty and not the service tax liability on a rent-a-cab and the interest leviable on it. It is noted that both the authorities at lower level have observed that lenient view cannot be taken under section 80 of Finance Act, 1994 in view of the fact that appellant was maintaining the accounts in pencil so that manipulation of data is ea....