PRAKASH DECORATORS Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellant filed this appeal against the order in review passed by Commissioner of Central Excise whereby penalty under Section 76, 77 and 78 of Finance Act were imposed.

(3.) IN the present case, the demand for Service Tax of Rs. 9,286/ - along with interest was made from the appellant for providing the service of Mandap Keeper. The appellant had paid Rs. 9,286/ - along with interest of Rs. 5,892/ - in respect of demand. The adjudicating authority appropriated this amount, however, dropped the proceedings regarding imposition of penalty. The order was reviewed by the Commissioner of Central Excise and penalties were imposed.