2009 (2) TMI 139

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... difficulties of the Respondent - It is a fact that taxability of GTA service provider was in debatable state of law at the initial stage of enactment - Therefore ld. Commissioner took a lenient view. However we consider even reduction of penalty to Rs.1,50,000/- shall be burden to an Undertaking owned by State of Himachal Pradesh which serves public interest and operates on public norms - Therefo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellant granted the concession of reduction of penalty. 2. Ld. DR opposed the order submitting that when penalty is leviable that is not reduceable. 3. The respondent is represented by its officer M.R. Ketan. He prays for disposal of the matter in accordance with law. 4. We have noticed that ld. Commissioner has thoroughly examined and appreciated the difficulties of the Respondent. It is a f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X