9911796707
TMI Blog2007 (7) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... 07-ST(PB) - Dated:- 4-7-2007 - [Order per : T.V. Sairam, Member (T)]. - The applicant has filed this application along with an appeal challenging the order of the Commissioner (Appeals) dated 5th October, 2006. In the impugned order the Commissioner has concluded as under :- "I have gone through the grounds of appeal, written submission made, record of personal hearing and other evidence on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant facts from the department. Hence, not only they are liable to pay the full service tax liability, they are also liable for penal action under Section 78 of the Finance Act, 1994. The appellant has contended that they had not been able to pay full amount of service tax as they had not received the service tax amount from some of their customers. However, this does not provide any legal cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77 seems to be reasonable and the same is upheld. The appellant is also liable to pay the interest amount under Section 75 ibid. But for the reduction in the amount of penalty, the order of the lower authority is upheld and the appeal is disposed of accordingly". 2. The learned Counsel for the applicant states that 75% of the amount of tax has since been paid by them. In this context, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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