2010 (4) TMI 120

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ase. Held that: The Commissioner (Appeals) has reduced the penalty to Rs. 35,700/- equal to the amount of service tax on the ground that the respondents had been already paid service tax amount under Section 78 of Finance Act, 1994. Section 78 ibid provides for penalty which shall not be less than, but which shall not exceed twice the amount of service tax not levied or paid etc The Tribunal in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to equal the amount of service tax involved in this case. 2. The respondents are engaged in providing service as Mandap Keeper. They were surprised by the Anti-evasion officers of Central Excise department. It was alleged that they have suppressed the taxable value. Therefore, demand was confirmed and the lower authorities has imposed the penalty of twice the amount of service tax involved under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nalty to Rs. 35,700/- equal to the amount of service tax on the ground that the respondents had been already paid service tax amount under Section 78 of Finance Act, 1994. Section 78 ibid provides for penalty which shall not be less than, but which shall not exceed twice the amount of service tax not levied or paid etc The Tribunal in the case of CCE, Bhopal vs. Rama Woodcraft (P) Ltd., reported i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X