2008 (5) TMI 153

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..... ng the records and hearing both sides, I note that the lower authority has confirmed a demand of service tax of over Rs. 3.33 lakhs against the appellants for the period lane 2005 to April 2006 under Section 73 of the Finance Act, 1994 and has imposed on them penalties under Sections 76 to 78 of the Act. These penalties are the maxima prescribed under the respective provisions, the one imposed und .....

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..... reference is made to a Circular of the Board as also to a judgment of the Bombay High Court. However, neither of these has been produced by the consultant. In the circumstances, at the present stage, I am not in a position to give the benefit of Section 80 of the Finance Act, 1994 to the appellants. The appellants have not pleaded financial hardships. 2. In the aforesaid circumstances, in a leni .....

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