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TMI Blog2009 (12) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... s an appeal against the order of the Commissioner (Appeals) No. 101(DK)ST/JPR-I/2008, dated 12-9-2008. 2. Heard ld. SDR for the Department. None appears for the appellant in spite of notice. However, they have filed written submission, which has been taken on record on 2-7-2009. 3. The relevant facts, in brief, are that the appellant is an authority under local body under the Government of Rajas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddition to that, he also imposed a penalty amounting to Rs. 1,92,638 under section 76 and a penalty of Rs. 500 under section 77. 4.1 The submissions of the appellants are that there was no intention on the part of the appellant not to pay service tax, if leviable. On receipt of the letters from the Central Excise Authorities, they convinced the recipient of services and collected the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. The prayer is for waiver of interest of Rs. 9,659, penalty of Rs. 1,92,638 under section 76 and penalty of Rs. 500 under section 77. 6. The liability of service tax is not being disputed and the delay in paying the service tax is also not being disputed. Therefore, the question of waiver of interest on the service tax as demanded does not arise. It is noticed that they have also deposited th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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