TMI Blog2010 (12) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... ty liability involved is Rs. 70,000/- over a period of almost five years - considering the findings of fact recorded by the Tribunal and considering the smallness of amount involved, waiver of penalty u/s 80 upheld. - 318 of 2010 - - - Dated:- 22-12-2010 - Harsha Devani and H.B. Antani, JJ. REPRESENTED BY : Shri R.J. Oza, for the Appellant. None, for the Respondent. [Order per : Har ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Service tax and interest as also penalty is proved by the respondent? 2. The respondent is a proprietary firm engaged in clearing and forwarding services. A search came to be conducted on the business premises of the respondent pursuant to which show-cause notice came to be issued which culminated into an order dated 14th March, 2008 made by the adjudicating authority whereby service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough no reasonable cause for non-payment of service tax had been made out in the facts and circumstances of the case. 4. As can be seen from the impugned order of the Tribunal, before the Tribunal, on behalf of the assessee it was submitted that the assessee had already paid the duty amount alongwith interest before completion of the adjudication process and request was made for taking a lenient ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
