TMI Blog2006 (3) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN - Ratio in respect of penalties under the provisions of Central Excise law cannot be made applicable under service tax legislation - Appeals filed by the revenue are allowed - ESM-376, 421 AND 422 OF 2004 - A-123-125/KOL./2006 - Dated:- 10-3-2006 - DR. T.V. SAIRAM, TECHNICAL MEMBER ORDER 1. There are three appeals filed by the Revenue challenging the order of the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed under the said Act. Moreover, he points out that the construction of the service tax laws clearly incorporate the need and for penalizing the tax payees for their failure under the provisions as specifically contained in section 76 as well as in section 77. He urges that, therefore, the ratio adopted by this Tribunal in respect of Central Excise matter cannot be made applicable in service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is available and same is to be exercised on sound judicial principles and circumstances of the case - In case intent to evade tax is not proved, maximum penalty cannot be imposed - Section 76 of Finance Act, 1994." (p. 107) 4.1 have examined the case records and have heard Ld. JDR. I tend to agree with the arguments and the ratio applicable in respect of penalties under the provisions of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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