9911796707
TMI Blog2007 (10) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... ty can not be reduced further - ST/101/2007 - 1551/2007-SM(BR)(PB) - Dated:- 10-10-2007 - [Order (for the Bench)]. - The appellant challenges the order of the Commissioner (Appeals) made on 30th November, 2006 to the extent that it upheld the demand and imposed reduced penalty on the appellant. 2. The appellant was engaged in providing services under 'Rent-a-cab Scheme Operator' to Bharat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but not paid. The demand was, therefore, made and penalties proposed under Sections 76, 77 and 78 of the Act, besides directing payment of interest. 3. The evidence on record, which has been duly appreciated by the authorities below, leads to the conclusion that, the appellant had received payments for the services provided to the client, but had not informed the Department about the providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontinuing to receive payments for such services till the show cause notice came to be issued on 7-2-2005. The liability to pay service tax stands established by reliable evidence on record against the appellant. The liability to pay penalty arises under the provisions of Sections 75, 76, 77 78 of the Act. The adjudicating authority had imposed penalty, equal to the service tax amount of Rs. 1,93 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,000/-. This is somewhat incongruous because, under Section 76 penalty @ Rs. 100/- per day could not have exceeded the total amount of Rs.1,93,429/, while the penalty under Section 78, involving mens area, for the same non-payment of tax could have exceeded upto twice the amount of service tax and could not have been less than the amount of service tax, which means, in the present case, while t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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