TMI Blog2007 (8) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Tribunal and the Board’s Circular, the penalty imposed on the appellants is set aside. The appeal is allowed with consequential relief - ST/258/2007-SM(BR) - 1476/2007-SM(BR)(PB) - Dated:- 24-8-2007 - P.K. DAS, JUDICIAL MEMBER S. Vasudevan for the Appellant. Ramal for the Respondent. ORDER 1. The issue involved in this case is the imposition of penalty for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equences 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 wilful mis-statement or contraventions of the provisions of service tax with intent to evade payment of service tax." 2. After hearing both the sides and on perusal of the records, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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