9911796707
TMI Blog2001 (8) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... s). 2. The appellant is a Mandap Keeper and is liable to service tax under the provisions of Finance Act, 1994. A penalty of Rs. 45,3000.00 was imposed on the appellant for filing the returns late. 3. Ld. C.A., appearing on behalf of the appellant, submits that service tax was imposed in July, 1997 for the first time on Mandap Keeper, Pandal and Shamiana Contractors. The appellant, being a Manda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of C.C.E., Jaipur-II v. Earth Tour Travels (P) Ltd. reported in 2001 (129) E.L.T. 754 (T) = 2001 (43) RLT 50 and submits that the penalty under Sec. 77 of Finance Act is mandatory and the authorities have no discretion to reduce the penalty. 5. Heard both sides. 6. In this case, the appellant had not filed the returns within the specified period as they were under the bona fide belief t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat penalty under Sec. 77 of the Finance Act is mandatory and there is no discretion with the authorities to reduce the penalty. This decision has not taken into consideration the provisions of Sec. 80 of the Act. Therefore, the ratio of the decision of Tribunal in the case of Earth Tour Travels (P) Ltd.is not applicable to the facts of the present case. Keeping in view the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
