Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (5) TMI 93 - CESTAT, CHENNAIWaiver of penalty - Benefit u/s 73 (3) - The Managing Director of the appellant company was attending to his seriously ill mother, who was undergoing treatment for cancer, and that the entire amount of tax with interest has been paid by the appellants before the issue of show cause notice - Thus, it is concluded that the appellants had no intention to evade payment of duty - Hence, the impugned order is upheld and the department s appeal is dismissed.
|