2009 (11) TMI 332

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion 80. - S/52/2008 - 1744/2009 - Dated:- 12-11-2009 - Ms. Jyoti BalaMmdaram, Vice-President REPRESENTED BY:Shri Savith V. Gépal, Advocate,for the Appellant. Shri TM. RaO,, SDR, for the Respondent. [Order. - The challenge in the present appeal is only to the imposition of penalties under Section 76,77 and 78 of Chapter V of the Finance Act, 1994— the demand of Service tax to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rment is not enough to hold that the notice has alleged fraud or suppression of facts etc., against the assessees. 1, therefore, set aside the penalty imposed under Section 78 of the Finance Act, 1994. As regards the penalty under Section 76, 1 do not see force in the submission of the assessee that they had a reasonable cause for failure to register and file returns and pay tax, as the reason add .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X