9911796707
TMI Blog2008 (2) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be said that there was no intention to evade Service Tax - taking into account the fact that the appellant paid the Service Tax even before the issue of show cause notice, we set aside the penalty under Section 76 and reduce the penalty under Section 78 - ST/261/2006 - - - Dated:- 13-2-2008 - DR. S.L. PEERAN, MEMBER (J) and SHRI T. K. JAYARAMAN, MEMBER (T) Mr. Niklovu T. learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held the order of the Original Authority. Hence, the appellants have come before this Tribunal for relief. 3. We heard both sides. The appellant had taken registration in the category of "Travel Agent" which is a taxable service. Investigations by DGCI officials revealed that the appellant had suppressed the value of taxable service. He had submitted that due to stiff competition in the Air T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned Advocate Mr. Niklovu T. appeared on behalf of the appellant and Ms. Sudha Koka, learned SDR, for the Revenue. 5. The learned Advocate submitted that the Appellate Authority had not considered the valid contentions raised by the appellant. The tax calculated by the Authorities was not correct and fresh calculation was necessary, but the Appellate Authority had not at all considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord that after the departmental investigation only the amount was paid. Therefore, it cannot be said that there was no intention to evade Service Tax. However, taking into account the fact that the appellant paid the Service Tax even before the issue of show cause notice, we set aside the penalty under Section 76 and reduce the penalty under Section 78 to Rs 1,00,000/- only. (Pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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