2009 (7) TMI 490

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..... ork towards material and 20 % appellant engaged in the in supply of Manpower May not be well versed with the provisions of the service tax act. In this case Tri.-(Bang.) held that penalty under Section 77 is uphold and set aside the penalty imposed under Section 76 and 78.Both the appeals are disposed. - ST/171/2009 - A/1655/2009-WZB/AHD - Dated:- 28-7-2009 - Ms. Archana Wadhwa, Member (J) .....

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..... he appellants failed to take action as mentioned in the provisions cited above, the penalties under Section 75(A) and Section 77 ibid are justified and are upheld. Penalty under Section 78 is imposable when there is suppression, misstatement etc. with an intention to evade payment of duty. However, I find that neither the show cause notice makes any allegation of there being suppression, misstatem .....

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..... ey have also relied upon various decisions to submit that penalty equallent to duty is required to be imposed and the authorities have no discretion to reduce the same. 4. I find that it is not a case involving the issue as to whether the authorities have discretion to reduce the penalty or not. If Section 78 is not be invoked at all on account of bona fide of the assessee, no penalty is requi .....

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