TMI Blog2007 (11) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... held - ST/82/2007 - A/1543/2007-WZB/C-IV(SMB) - Dated:- 2-11-2007 - [Order per] - This appeal is directed against the Order-in-Appeal No.AT/853/M-II/2006 dt. 23-2-07. 2. Considered the submissions made by both sides and perused the re cords. The contention of the Ld. SDR in this case is that the Ld. Commissioner (Appeals) has reduced the penalties imposed on the respondent to Rs. 15,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) has held as under :- "As regards imposition of penalties, I find that the service tax being a new levy, they were not aware of the relevant provisions of the service tax. The lower authority has imposed different penalties under different provisions and the quantum of penalties is excessive. The adjudicating authorities have discretion while imposing penalty" While arriving at the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that section 80 has overriding effect on sections 76, 77, 78 and 79 of the Service Tax Act, The Commissioner (Appeals) considering section 80 has reduced the penalty. There is no question of any legal infirmity in the order The appeal is filed in terms of the questions of law as formulated in paragraph 4 of the appeal memo. We have already held in other matters that section 76 is subject to se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
