2006 (11) TMI 638

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..... he challenged in the present appeal is to penalty of ₹ 1,49,900/-(Rupees one lakh forty nine thousand nine hundred only) imposed upon the appellant for late payment of service tax and late filing of ST-3 returns. It is seen that the appellants were liable to pay service tax on 'Broadcasting Service' w.e.f. 16-7-2001. They got themselves registered with the department. However, during the per .....

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..... uffering huge financial crisis and their being lot of confusion, advertising agencies were not accepting their liability to pay service tax. The matter was resolved subsequently by the Indian Broadcasting Federation. It has been contended that even Doordarshan, owned by the Government had a huge problem in collecting the service tax from their clients. Inasmuch as, the appellant was going through .....

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..... in terms of the said Section 80 of the Act. However, taking into account the over all facts and circumstances including the fact on payment of tax before the issuance of the show cause notice and payment of interest. I reduce the personal penalty to ₹ 25,000/- (Rupees twenty five thousand only) but for the above modification in the quantum of personal penalty. The appeal is otherwise reject .....

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