9911796707
TMI Blog2012 (6) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... occasions and nobody was present on behalf of the appellant. The matter was listed for final hearing on 22.11.2011, 02.3.2012 and 13.04.2012 and no one was present on all the occasions and today also, neither anybody is present nor is there any adjournment request. 2. During the hearing on 13.4.2012, the Chartered Accountant was present on behalf of the appellants but was not in proper dre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was no short payment at all and the amount received by them in the period relevant to services rendered, the rate of service tax was lower. It is also noticed from the record that adjudicating authority has passed a very detailed order wherein a detailed calculation for different periods have been mentioned and a final conclusion has been reached that assessee is liable to pay this amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alculation has been given again therein also. Having regard to the amount involved in the appeal which is very small and having regard to the circumstances of the case and also having regard to the letter written by the appellant to the Tribunal seeking a lenient view and having regard to the size of the appellant, I consider this a fit case for waiver of penalty by invoking the powers under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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