2009 (7) TMI 99

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....Jt. CDR, for the respondent.        [Order Per Shri S. S. Kang]. - Appellant filed this appeal against the impugned order challenging the imposition of penalties imposed under Section 77 and 78 of the Finance Act. The contention of appellant is that there is no suppression on their part to evade the Service Tax. Appellant also submitted that due to unavoidable ....

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.... amount received from their client. Therefore, the penalties are rightly imposed. 3. In this case the appellants were registered with the Revenue as provider of clearing and forwarding agency service. They provide service to M/s. Philips and M/s. Anarelecs and this fact was not disclosed to the Revnue. Revenue came to know this fact only when the premises of the appellants were visited by the Re....