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2009 (9) TMI 523 - HC - Service TaxMaintenance of appeal before High court – Held that: - we asked learned Counsel for the revenue the tax effect, which would be incurred by requiring the dealer-respondent to pay the penalty. The answer was that the tax effect would not be more than Rs. 30,000/-. Taking into account the meager amount involved, we are not inclined to admit the appeal to decide the question of law raised. However, it shall not be taken to mean that we have expressed any opinion on the question of law concerning payment of penalty under Section 77 of the Finance Act and the requirements of a-reasonable cause under Section 80 of the Finance Act. We leave those questions open and dismiss the appeal on the ground that meager sum is involved.
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