TYCOON EVENTS AND PROMOTIONS (P) LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellant filed this appeal against the order in revision passed by Commissioner of Central Excise whereby the penalties imposed under Section 76 of Finance Act was enhanced to @ Rs. 100/ - per day for delay in payment of Service Tax.

(3.) THE Commissioner of Central Excise issued a show -cause notice under Section 84(2) of the Finance Act to show cause why the penalty of Service Tax should not be enhanced. As per the provisions of Section 76 of the Finance Act after affording an opportunity of hearing to the appellant, the Commissioner of Central Excise enhanced the penalty @ Rs. 100/ - per day.