2005 (12) TMI 565

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . ORDER This is an appeal filed by the Revenue against the reduction of penalty imposed on the respondents. Shri M.K. Srivastava, ld. SDR appearing for the Revenue submits that as per the Section 76 of the Service Tax Act, the minimum penalty prescribed is ₹ 100/- per day which is the mandatory penalty. While reducing the penalty to ₹ 200/- per week, the Commissioner (Appeals) has go .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Section 80 has overriding effect on Sections 76, 77, 78 and 79 of the Service Tax Act. Therefore, when the Commissioner (Appeals) has reduced the penalty in exercise of the power as conferred in Section 80 and has given reasons therefor, I do not find any legal infirmity in the order of the Commissioner (Appeals). Therefore, the appeal filed by the Revenue is dismissed. (Dictated in Court)
Ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X