2010 (8) TMI 195

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..... yas, Advocate, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order]. -  The appellant is a proprietorship concern engaged in providing services under the category of erection, commissioning and installation. The service became liable to service tax with effect from 1-7-03 and appellant submitted an application for registration on 26-10-04. After obtaining registration appe .....

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..... would be exempt with the introduction of Notification No. 18/03-S.T., dated 21-8-03. Even then the learned advocate submitted that appellant is not challenging the liability of service tax and not seeking refund but the only request is that penalties may be waived. 4. Learned DR submitted that appellant was providing service in the name of Star Energy Systems and therefore it cannot be said .....

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..... ax with interest and therefore it cannot be said that there was an intention to evade service tax and therefore the appellant indulged in suppression of facts or misdeclaration. Under these circumstances I consider that this is a fit case for waiver of penalty imposed under various sections of Finance Act by invoking the provisions of Section 80 of Finance Act, 1994. In the result appeal is allowe .....

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