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2010 (1) TMI 205
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....e Respondent. ORDER 1. The assessees only challenge the imposition of penalty under the provisions of sections 76, 77 and 78 of the Finance Act, 1994, on the ground that non-payment of service tax during the relevant period was entirely due to ignorance on the part of the assessees to pay service tax on the freight charges incurred. 2. I have heard both sides. The statement of Shri M. Kadirvel,....