2006 (12) TMI 503

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.... instant appeal was filed by the appellant challenging the impugned order, by which the appellant was ordered to pay the penalty of ₹ 51,481/- under Section 76 of Chapter V of Finance Act, 1994 and a penalty of ₹ 1,000/- under Section 77 of the said Act. 2. The relevant facts of the case, in brief are that the appellant is engaged in the business of paper printing industries regi....

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.... "5.6 In case of omission in payment of service tax or procedural lapses by persons liable to pay service tax on the goods transport by road, committed before 31-12-2005, the consequences should be limited to recovery of tax with interest payable thereon. No penalty should be imposed on such defaulters unless the default is on account of deliberate fraud, collusion, suppression of facts or w....