2009 (6) TMI 78

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....the Appellant. ORDER 1. Revenue is in appeal against the decision of the Commissioner (Appeals) for enhancement of penalty under section 76 on the three respondents. The three respondents are engaged in providing cable service and a case of non payment/short-payment of service tax was registered against them. All the appellants paid the service tax with interest before issue of show-cause no....

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....dents have argued that Commissioner had rightly taken a decision to reduce the penalty. They submit that they had to pay the service tax even though they had not collected the same from their customers. Further, the main appellant had passed away. Being small scale operators, they had difficulty in paying service tax. 3. I have considered the submissions made by both the sides. Commissioner has....