2010 (1) TMI 202

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..... d not pay service tax during the period from October, 2004 to March, 2006 and he did not file the returns also. Consequently, service tax of Rs. 74,500 with interest as applicable was paid by the appellant after it was pointed out by him with interest. Penalty under section 76 equal to duty and a penalty of Rs. 2,000 under section 77 of Finance Act has been imposed. Held that- The appellant is a c .....

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..... arch, 2006 and he did not file the returns also. Consequently, service tax of Rs. 74,500 with interest as applicable was paid by the appellant after it was pointed out by him with interest. Penalty under section 76 equal to duty and a penalty of Rs. 2,000 under section 77 of Finance Act has been imposed. 2. Heard both the sides at length and since the issue involved is only relating to penalty u .....

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..... ot in a position to canvass the ground since the same has not been taken up before the lower authorities. However, he would like to urge this as a ground for taking a lenient view as regards penalty under section 76 and section 77 of Finance Act, 1994 by invoking the provisions of section 80 of Finance Act, 1994. On the other hand, learned DR submits that appellant was fully aware of his liabilit .....

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