2012 (4) TMI 276

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..... see claims a waiver of penalty as being an illiterate was not aware of the law - Held that :- So far as penalty under Sections 76 and 78 of Finance Act, 1994 are concerned, we are unable to find oblique motive of the appellant to cause evasion - All these mitigating factors call for waiver of penalty to the extent that was confirmed by first appellate order - penalty under Section 77 for no regist .....

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..... appellant was made aware that his liability arose under law, it sought registration w.e.f. 23/3/09 and has also discharged entire tax liability with interest. That has been appropriated to the Government treasury. Appellant is not disputing any liability relating to levy of service tax and interest. But for the reasons beyond its control, it was not being capable of making compliance to law duly, .....

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..... ct of penalty is not appreciable. Learned Commissioner (Appeals) has definitely considered that the appellant is entitled to certain relief for which the penalty imposed under Section 78 was reduced to Rs. 1,06,926/- as against the levy of Rs. 2,73,164/- upon consideration of the law applicable. Such a consideration clearly speaks that had the appellant been aware of the law, it would have worked .....

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