2007 (4) TMI 612

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..... ORDER The appellant seeks interim stay of the impugned order and waiver of pre-deposit of the penalty amounts. The Commissioner imposed penalty of Rs. 500/- for failure of registration under Section 75A of the Finance Act, 1994, penalty of Rs. 100/- per day from the date when the service tax became payable till the actual date of payment of the confirmed service tax amount under Section 76 of th .....

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..... the Act, specifically deals with cases of evasion of payment of service tax with a guilty mind. Under the said provision, if any person has, with intent to evade payment of service tax, suppressed or concealed the value of taxable service or has furnished inaccurate value of taxable service, such person shall pay by way of penalty in addition to service tax and interest thereon, a sum which shall .....

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..... Section 78 is imposed, therefore, no penalty can be imposed also under Section 76 of the Act. Under the impugned orders penalties are imposed both under Sections 78 and 76 3. Having regard to the facts and circumstances of the case, it is, therefore, directed that on the applicant's depositing Rs. 50,000/- (Rupees fifty thousand only) within six weeks from today, there shall be waiver of the pre .....

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