2006 (10) TMI 399

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..... behalf of the Revenue. It is seen from the written submission filed by the appellants that they had paid the service tax along with interest. The service tax and the interest amount paid by them is not challenged, therefore, the same is confirmed. The only challenge is with regard to the imposition of penalty of Rs. 84,950 under section 76 and Rs. 1,000 under section 77. It is seen from the orde .....

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..... 1,000 imposed under section 77 for late filing of the service tax returns, the same being minimum penalty is not questionable. Taking both the penalties together, they are still less than the amount of service tax involved in the case. I, therefore, do not find any reason to upset the order passed by the lower authorities. The appeal filed by the appellants is dismissed.
Case laws, Decisions, .....

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