2008 (3) TMI 137

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..... are not much educate & they were not aware of the provisions of Service Tax laws - original authority has rightly taken a lenient view in terms of sec. 80, and imposed token penalty - 589 to 590 of 2007 - - - Dated:- 31-3-2008 - Justice S.N. Jha, President and M. Veeraiyan, Member (Technical) S.Mahajan Chartered Accoutant for the Appellants. B.K. Singh, DR for the Respondent. [Ord .....

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..... ction 80 of the Finance Act, 1944 and accordingly imposed nominal penalties under Sections 75A, 77, 76 and 78. 4. Commissioner in exercise of his revision powers in terms of Section 84 of the Finance Act issued notice and passed orders in revision. He imposed enhanced penalty of Rs.1,27,683/- under Section 76 and Rs.78000/- under Section 78 on M/s. Dharmanian Enterprises. Similarly he imposed .....

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..... e the orders in revision by the Commissioner. He also relies on the decision of the Hon'ble High Court of Katnataka in the case of CCE, Bangalore Vs. Sunitha Shetty, reported in 2004 (174) ELT 313(Kar.) wherein in similar circumstances the exercise of powers of revision by the Commissioner and imposition of penalty was set aside. 6. We have carefully considered the submissions from both si .....

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