9911796707
TMI Blog2007 (8) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the lower authorities is neither appropriate nor reasonable – penalty reducible - S/50/2005 - 1035/2007 - Dated:- 20-8-2007 - Shri P. Karthikeyan, Member (T) Shri N. J. Kumaresh, SDR, for the Appellant. Shri M.N. Bharathi, Advocate, for the Respondent. [Order] - M/s. A.R.A.S.P.V.P.V. Madurai, are engaged in servicing of motor vehicles and are registered for the purpose with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (Tri.) = 2005 (180) E.L.T. 107 (Tri.-Chen.). In the said decision, the Tribunal had held that "if the entire amount was paid before the adjudication of the case and if no evidence has been brought out to indicate that the assessee had intent to evade payment of tax, maximum penalty equal to tax imposed by the lower authorities is neither appropriate nor reasonable". 2. The subject appeal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with interest immediately on the default being brought to their notice. There is no finding of an attempt at evasion by the respondents of service tax due from them and paid belatedly. In view of the facts of the case and the ratio of the decision cited, I find that the penalty of Rs. 75,000/- imposed on the respondents as per the impugned order is appropriate. Accordingly, the appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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