9911796707
TMI Blog2008 (9) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... their plea ignorance of procedure etc. cannot be considered, once the amount was recovered from the customers – revenue’s plea is acceptable – penalty imposable - ST/20/2008-Mum. - A/672/2008-WZB/C-III/(SMB), - Dated:- 19-9-2008 - Shri K.K. Agarwal, Member (T) Shri P.K. Agarwal, SDR, for the Appellant. None, for the Respondent. [Order] - This is Revenue's appeal. None appeared fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent amount of penalties under Sections 75A, 77 and 78 of Finance Act, 1994. On appeal, these penalties were set aside on the ground that the respondents have paid Service tax along with interest immediately on demand from the department and it was on account of ignorance regarding the procedure for getting registration etc. that the same was not paid. 3. Revenue in its appeal has contended th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as paid. In such a case the plea of ignorance cannot be accepted as they could have enquired the same from the department and paid the service tax. I therefore do not find any ground for leniency shown by Commissioner (Appeals) by setting aside the entire amount of penalties. I accordingly set aside the order of Commissioner (Appeals) and restore the order-in-original. Revenue's appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
