2005 (5) TMI 371

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..... perators providing service of cab renting to the needy. Service tax was leviable on this service for the period 1-4-2000 to 31-8-2000, but the party did not pay the tax, nor did they file the necessary tax return (in form ST-3) for the said period. The tax was paid only in 2002. The original authority in its order dated 25-2-2002 confirmed the demand of service tax of Rs. 14,902/- with interest th .....

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..... n 2002 and the interest thereon is yet to be paid, it cannot be said that the penalty imposed under Section 76 is harsh. 3. It has been conceded by ld. Counsel in reply to a query from the Bench that the interest on the service tax amount is yet to be paid by the party. He would still pray for leniency in respect of the quantum of penalty imposed under Section 76. Neither the demand of service t .....

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..... enalty of Rs. 100/- per day up to a maximum amount equal to the amount of the defaulted service tax. There seems to be a parallel between this provision and the provisions of the Madhya Pradesh statute considered by the Apex Court in the above case. In the present case, it appears, the lower authorities did not consider whether a lesser amount of penalty could be imposed on the party in the facts .....

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