2010 (1) TMI 163

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..... nd erection, commissioning and installation and on being made aware of the liability to tax, he paid the entire service tax amount. Held that- set aside the penalty imposed u/s 78 but uphold penalty u/s 77. The appeal is thus allowed in part.
MS. JYOTI BALASUNDARAM, VICE PRESIDENT M.N. Bharathi for the Appellant. Ms. Indira Sisupal for the Respondent. ORDER 1. The appellants challenge the im .....

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..... tion 78. I, therefore, set aside the same. 3. As regards the penalty under section 77, I uphold the same as the ingredient of suppression is not relevant for the purpose of imposition of penalty under this section and, admittedly, the appellants have contravened the provisions of the Act by not filing the returns etc. 4. The appeal is thus allowed in part.
Case laws, Decisions, Judgements, O .....

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