2007 (9) TMI 41

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..... the commissioner in revision proceedings – Appellant directed to pre-deposit Rs. 10 lakhs and balance waived
[Order per : Justice R.K. Abichandani, President]. - The appellant challenges the order of the Commissioner dated 27-2-200 (sic), made under the provisions of Section 84 of Chapter V of the Finance Act, 1994, setting-aside the order of the Assistant Commissioner to the extent that penal .....

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..... ified, it transpired that service tax was short-paid for the period from April, 2004 to December, 2004, and that even during the years 2001 to September, 2003-2004 the tax was short-paid. The adjudicating authority relying upon the statement of the Manager Satish Kumar recorded on 21-2-2005, that the service tax liability was not discharged because, the client had not paid the tax and that there w .....

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..... amount of service tax sought to be evaded and could have been imposed up to twice the amount of the service tax sought to be evaded. 5. In this context, the learned Counsel for the appellant strongly contended that, the Commissioner did not have the power to impose penalty under Section 78 of the Act, because under Section 78, as it stood at the relevant time, only the Assistant Commissioner of C .....

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..... thought to be fit. The Commissioner was, therefore, empowered to enhance the penalty by exercising his powers under Section 84. 6. It was tried, to be contended that the service tax amounts were paid and therefore, a lenient view should be taken. It transpires from the record that for the two crucial half-yearly periods, returns were not filed nor was the tax paid. The statement of the Manager o .....

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..... ty under Section 78. However, having regard to the facts and circumstances of the appellant, we direct that on the appellant's depositing a sum of Rs. 10 lacs (Rupees ten lacs only) within six weeks from to day there shall be waiver of the remaining amount of penalty payable under the impugned order. If the said amount is not deposited, the appeal will stand dismissed. Post the matter for complian .....

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