9911796707
TMI Blog2008 (7) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment undertaking and they had no knowledge for levy of tax - Revenue failed to produce any material that the appellants failed to pay the tax by reason of fraud, collusion, etc. - imposition of penalty under Section 78 is set aside - Appeal is al lowed - ST/452/2007-SM(BR) - 1235/2008-SM(BR)(PB), - Dated:- 14-7-2008 - Shri P.K. Das, Member (J) Shri G. Sharma, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with interest under Section 75 of the Act. The Commissioner (Appeals) modified Adjudication order inasmuch as, penalty was reduced to Rs. 1,50,000/- under Section 78 of the Act. 2. After hearing both the sides and on perusal of the record, I find that Section 78 of the Act provides penalty for suppressing value of taxable service. The Commissioner (Appeals) observed that the delay in depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
