TMI Blog2008 (12) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... Considering the facts and circumstances of the case, penalty of Rs. 100/- per day imposed under Section 76 of the Finance Act, 1994 is reduced to Rs. 10/- per day and penalty of Rs. 1,000/- imposed under Section 77 is confirmed - Appeal is partly allowed - ST/28/2008 - A-1238/Kol./2008 - Dated:- 11-12-2008 - Shri D.N. Panda, Member (Judicial) (Final Order No. A-1238/Kol./2008 dt. 11.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consecutive liability arose for the period April, 2003 to September, 2003 was discharged on three different dates i.e. on 13.01.2004, 29.01.2004 and 23.05.2004. Learned Counsel fairly submits that they are liable to Service Tax under the law. But the proprietress being a Commerce Graduate opted for her self-employment and undertook the interior decorator service for earning her livelihood, had no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terference. 3. Heard both sides and perused the record. 4. Learned Appellate Authority could not appreciate that the person dealing with the tax matters did not do his job properly for which he upheld the penalty and dismissed Appeal of the Appellant. It appears that engagement of the Appellant as a lady for her self-employment is a mitigating factor and contributes to reasonable cause for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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