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2011 (1) TMI 716 - HC - Service TaxPenalty - Revisional Authority initiated review proceedings against the said order and found that the reason given by the assessee is not a reasonable one and therefore the order of the Original Authority dropping the proceedings was set aside and imposed the penalty - it is not in dispute that the branch office at Bangalore was under the impression that the head office is paying the service tax on their behalf. When it was pointed out that no such payment is made, they got separate registration at Bangalore and paid the entire service tax with interest - The fact finding authority on appreciation of the entire material on record coupled with the fact that even before the issue of show-cause notice, the assessee has paid the service tax with interest, a case for wavier is made out - Appeal is dismissed
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