2007 (4) TMI 247

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..... ition of penalty is really causing hardship to his client - ignorance of newly introduced law – moreover, duty demand is also very small - this really is a deserving case for applying the leniency provided under section 80 - demand of duty and interest is upheld but penalties are set aside - E/134 of 2006 - A/103/2007-WZB/AHD. - Dated:- 30-4-2007 - M. VEERAIYAN, TECHNICAL MEMBER S. C. Bhid .....

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..... rvices to P B Pharmaceuticals Ltd., which is also in a remote area. He submits that in addition to confirmation of demand of service tax of nearly Rs. 32,000, imposition of penalty is really causing hardship to his client. 3. He relied on the judgment of Tribunal in the case of George Thomas v. CCE [2006] 3 STT 11 (Bang.-CESTAT) wherein in view of the financial hardship claimed by the ap .....

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