2017 (10) TMI 1191

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..... ingly, the enhancement of penalty to ₹ 2000/- under section 78 seems to be in consonance with the law. As regards the penalty imposed under Section 77(1) of the Finance Act, 1994, it is undisputed fact that the entire service tax demand which has arisen in the Appeal is ₹ 3604/- during the relevant period - the first appellate authority in the case in hand has not considered the pr .....

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..... nspires that the Appellant herein is contesting the enhancement of penalties by the first Appellate authority under the provision of Sections 77 and 78 of the Finance Act,1994. 3. Briefly, the relevant facts that arise for consideration, are that the Appellant was issued a show cause notice which was contested; the service tax liability thereon was also discharged on being pointed out by the au .....

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..... t forth by the ld. Commissioner (Appeals) as regards the penalty which has also been enhanced by Section 78 seems to be no ground as there is enough reasoning given by the first appellate authority. Accordingly, the enhancement of penalty to ₹ 2000/- under section 78 seems to be in consonance with the law. 5. As regards the penalty imposed under Section 77(1) of the Finance Act, 1994, it .....

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