2011 (9) TMI 699

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e has preferred this appeal challenging the orders passed by the Appellate Authority reducing the penalties imposed by the assessing authorities, from Rs. 1,11,769/- to Rs. 10,000/-. 2. The material on record disclosed that the assessee was providing courier service. Though the assessee had paid the Service Tax amount for the period from April 1999 to March 2000, the assessee was yet to file .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed an appeal to the Tribunal, which was confirmed in the said order. 3. When two fact finding authorities have held the non-payment of service tax was not intentional, it was not with any intention to avoid tax, considered the circumstances in which the assessee was placed and reduced the penalty payable, it cannot be said that the said order suffers from any legal infirmity. No substantial .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X