9911796707
TMI Blog2007 (4) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty u/s 76 abd 77 is already reduced by Commissioner – no justifiable reason for further reduction in penalty inasmuch as the appellant being registered service provider, was aware of this liabilities to pay the tax - ST/51/2003 - A/840/2007-WZB/Ah’bad - Dated:- 9-4-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri P.C. Master, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty was not justified. However, we find that the Commissioner (Appeals) has already taken a lenient view and has reduced the penalty from Rs. 22,200/- imposed under Section 77 to Rs. 2,000/- and penalty of Rs. 74,887/- imposed under Section 76 to Rs. 20,000/-. We do not find any justifiable reason for further reduction in penalty inasmuch as the appellant being registered service provider, was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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