2010 (10) TMI 783

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..... penalty is provided - Whoever contravenes any of the provisions of this Chapter or any rule made thereunder for which no penalty is separately provided in this Chapter shall be liable to a penalty which may extend to any amount not exceeding one thousand rupees - Held that:- penalty under section 77 may be extended to the amount not exceeding Rs. 1,000 thus the maximum penalty can be Rs. 1,000 bu .....

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..... travention of provisions of section 68 of the Finance Act, 1994 read with section 6 of the Service tax Rules, 1994 and also imposed the penalty of Rs. 6,000 under section 77 for contravention of provisions of section 70 of the Act read with rule 7 of the Service Tax Rules, 1994. But the lower appellate authority has dropped the penalty under section 78 and reduced the penalty under section 77 from .....

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..... the scope of show-cause notice while imposing the penalty under section 78 of the Finance Act. The lower appellate authority has taken the correct view. I am also in agreement with the same. Accordingly, he has rightly dropped the penalty under section 78 of the Act. 6. With regard to penalty under section 77 which is reproduced herein as under :-- "77. Penalty for contravention of any provisi .....

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