2017 (12) TMI 1095

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..... The present appeal is filed by the appellant against the impugned dated 11.1.2016 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is registered under the Service Tax. For the period April 2008 to September 2010, the appellant filed ST-3 returns disclosing the service tax liabilit .....

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..... or the appellant submitted that the impugned order imposing penalty under Section 76 of the Finance Act, 1994 is not sustainable in law. He further submitted that the service tax could not be paid on account of financial difficulties and he will pay the balance of service tax at the earliest. He further prayed that he should be given benefit under Section 80 and drop the penalty. 5. On the other .....

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