TMI Blog2009 (10) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... thority confirmed demand and imposed penalties under sections 75A, 76 and 77. The Commissioner revised order of the adjudicating authority and enhanced penalty imposed under section 76 equal to service tax amount. The commissioner also imposed penalty under section 78 equal to service tax amount. Held that- set aside the order and remand back the matter to decide the matter of levy of penalty afre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94. Allegations in show-cause notice was adjudicated by an order dated 31-3-2005 levying service tax demand of Rs. 1,90,555 followed by interest also. Added to that, penalty of Rs. 1,000 was levied under section 75A and penalty of Rs. 10,000 under section 76 followed by a further penalty of Rs. 1,000 under section 77 of the Finance Act, 1994 holding that service provided by the appellant was liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed under section 78, that was also done. 5. We have gone through the written submissions filed by the appellants to ascertain strength of pleadings of the appellant. Appellant has made several pleadings including the plea for non-levy and imposition of penalty. We have found from the adjudication order that the appellant was not co-operating with the Revenue. This is exhibited by page 40 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of grievance relating to penalty imposed under section 78 also. We have gone through the judgment of Hon'ble High Court of Delhi in the case of K.P. Pouches v. Union of India 2008 (228) ELT 31 where it has been held that if the litigant discharges tax liability within the prescribed period, concessional penalty shall be leviable. But there was no proposal to grant such concession, if any permissib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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