TMI Blog2011 (4) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... llants also stated that the entire amount of service tax of Rs.93,827/-, interest of Rs.15,876/- as well as penalty of Rs.14,000/- was deposited on 18.03.08. The amount of penalty of Rs.23,457/- also has been deposited - thus waive the condition of pre-deposit of service tax, interest and penalties and grant stay against the recovery of the same - Decided in favour of assessee. - ST/603/2010 - S/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.14,000/- under Section 77 for failure to file statutory returns. The appellants however deposited Rs.23,457/- imposed as penalty. The Commissioner (Appeals) subsequently passed an order on the basis of an appeal filed by the Commissioner enhancing the penalty to an amount of Rs.93,827/-. A penalty @ 2% of service tax per month under Section 76 also was imposed. 2. In the present appeal and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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