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TMI Blog2008 (11) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... e for reducing the penalty has been made out - revenue contention that the penalty u/s 76 which cannot be less than Rs. 200/- per every day is a mandatory penalty, is acceptable – Commissioner is not justified in reducing the penalty from minimum imposable – revenue’s appeal allowed - ST/29/2008-Mum - A/742/2008-WZB/C-V/(SMB), - Dated:- 17-11-2008 - Shri K.K. Agarwal, Member (T) Shri N.A. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78 of the Finance Act, 1994. The show cause notice was adjudicated by the Assistant Commissioner, who confirmed the demand of service tax amounting to Rs. 2,03,611/- along with interest and imposed a penalty of Rs. 200/- per day under the provisions of Sec. 76 of the Finance Act, 1994 subject to maximum of Rs. 2,03,611/- and a penalty of Rs. 4,07,222/- under Sec. 78 of the Finance Act, 1994 as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to the amount of service tax evaded but not exceeding twice the amount so evaded. In view of this, it has been contended that the minimum penalties are mandatory in nature, which cannot be reduced and therefore, the Commissioner (Appeals) order should be set aside and the order-in-original should be restored. 3. Ld. DR also invited attention to the decision of the Kerala High Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so invited to the decision of the Tribunal in the case of Mett Mac Donald Ltd., 2006 (2) S.T.R. 524 (Tri.- Del.) - 2001 (134) E.L.T. 799 (Tri.), where for delay in filing service tax return, penalties under Sec. 76 and 77 were also held to be sustainable. 4. The respondents, on the other hand, submitted that the service tax was paid by them immediately on being pointed out along with interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the same is not being commented upon by me. In view of this, I find that Commissioner (Appeals) has reduced the penalty from the minimum imposable which is incorrect and I accordingly set aside the order of the Commissioner (Appeals). 6. In view of the above, the order-in-original is restored and Commissioner (Appeals) order is set aside. (Pronounced on 17-11-2008) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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