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2008 (1) TMI 133 - AT - Service TaxPenalty enhanced in revision order - appellant paid the Service Tax prior to 2004 with interest under amnesty scheme – as per Sec. 80 no penalty is imposable u/s 76 if reasonable cause for the said failure is shown - as the new levy was introduced in the year 2002 and the default was for the period 2002 to 2003, therefore, the appellant deserves a lenient view - in view of tribunal decision in M/s Centrum Travels Pvt. Ltd, as tax deposited prior to SCN, enhancement of penalty is not sustaibable
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