Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 99 - CESTAT, KOLKATAPenalty – Waiver under section 80 - The appellant submitted that the proprietor of the firm met with an accident and he was undergoing treatment during the relevant period therefore as per the provisions of Section 80 of the Finance Act, penalty is not sustainable – held that - during the period the appellants were providing service to various clients and the business was running and they were also registered with the Revenue authorities as provider of C&F service. However, they have not disclosed the true and full facts regarding the amounts received from their customers as provider of service. Therefore, the appellants had not made out a case to avail the benefit of Section 80 of the Finance Act – penalty sustained.
|