2014 (8) TMI 580

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..... waive penalties imposed under Sections 76 & 77 of the Finance Act, 1994 since learned Chartered Accountant also says that the appellant has sought registration subsequently under the law for providing taxable service of the nature covered by original order. In the result, both stay application and appeal are disposed. Service tax levied is confirmed with interest. Only penalty is waived - Decided .....

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..... sed penalty of ₹ 1000/- under Section 77. 5. Learned Chartered Accountant says that the appellant being out of India it was not possible to make compliance to the law and there was no wilful or knowable breach of law made by the appellant. Had the appellant not being out of India the appellant would have complied to the law duly. 6. The aforesaid submission was not before any of the au .....

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