K.G. SOMANI AND CO. Vs. CST

JUDGEMENT

(1.) Final Order No. 1610/06 - SM(BR).

(2.) THIS appeal is directed against order in appeal dated 06/06/06, which upheld the order in original vide which interest amount was appropriated and penalty of equivalent amount of the service tax was imposed.

(3.) MR . K.G. Somani, C.A., partner of the appellant firm submits that they are challenging only the imposition of penalty on them. They took the registration of the service tax, as soon as the same were introduced for the services rendered by Chartered Accountant, in 1998. It is his submission that prior to these two quarters and subsequent to these two quarters there was no infraction on their part and infraction in these two quarters was absolutely due to over sight as there was no one looking after the job. He pleads for leniency in imposition of penalty on them under the Section of 80 of the Finance Act, 1994.