Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2007 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (4) TMI 247 - AT - Service TaxNon fulfillment of obligations - security guard – appellant is not an educated person; he is not aware of the law – both the service provider and service receiver are in remote area - submission that imposition of penalty is really causing hardship to his client - ignorance of newly introduced law – moreover, duty demand is also very small - this really is a deserving case for applying the leniency provided under section 80 - demand of duty and interest is upheld but penalties are set aside
|