2015 (7) TMI 138

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..... ngaged in providing business auxiliary services. Appellant was engaged in fabrication and job work. According to the appellant, the central excise work was being looked after by the other partner, who left the partnership and thereafter the proceedings came to be instituted after verifying the records of the assessee resulting in confirmation of demand of service tax and penalty. The total demand .....

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..... erest and some extra amount even before the issue of show-cause notice despite the fact that the partner who was looking after central excise work had left the partnership. 2. The learned counsel on behalf of the appellant submitted that she is pleading leniency as regards penalty by invoking provisions of Section 80 of Finance Act 1994 having regard to the facts and circumstances discussed above .....

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..... ugh was ignorant of law, has fulfilled the obligation even before issuance of show-cause notice and it can also be seen that the concern was a partnership firm. Having regard to facts and circumstances and the approach of the assessee, I consider that this is a fit case for invocation of provisions of Section 80 of Finance Act 1994 and accordingly, the penalties imposed on the appellants are waive .....

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