2013 (7) TMI 702

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..... uperintendent (AR) JUDGEMENT Appellants are providing the service as recovery agent to their customer which became liable to service tax with effect from 1.5.2006.During the year 2008, investigations was taken up and on recording the statements from proprietor on 1.12.2008, the appellants discharged the entire amount of service tax payable between February 2009 to October 2009 and filed returns .....

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..... osit is waived and the appeal itself is taken up for disposal. 3. Heard both the sides. 4. The learned advocate submits that they are not disputing the liability to service tax which has already been discharged also. The only dispute is about the penalties. He submits that the original adjudicating authority had dropped the penalty taking note of the fact that the mother of the appellant passed .....

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