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TMI Blog2007 (1) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... as no warrant for imposing penalties, is acceptable - since the service tax of Rs. 5,690/- is upheld and no intention to evade duty is at all alleged in SCN, the appellant has made out a reasonable ground under Section 80, for waving the penalties - E/25/2006 - A/212/2007-WZB/Ah’bad - Dated:- 15-1-2007 - Justice R.K. Abichandani, President Shri R.V. Sheth, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13-5-2006. 3. The service tax liability of Rs. 5,690/- along with interest under Sections 68 and 75 of the said Act was confirmed by the Appellate Commissioner and a penalty of Rs. 3,000/- under Section 76, and Rs. 6,000/- under Section 78 were also confirmed. 4. The learned Counsel for the appellants submitted that, having regard to the smallness of the amount involved the appellants wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amended Section 71-A. Therefore, the Revenue was justified in issuing the show cause notice on 21st February, 2006. 6. Though there is no allegation of suppression specifically made in the show cause notice, since the learned Counsel for the appellants fairly stated that the appellant will pay up the service tax of Rs. 5,690/-, only that part of the order is required to be confirmed. As rega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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