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2015 (7) TMI 138 - CESTAT BANGALORE

2015 (7) TMI 138 - CESTAT BANGALORE - TMI - Penalty u/s 76 - business auxiliary services - Held that:- Even though there was no claim made earlier for application of Section 80, I find that this is a case where one of the partners even though 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 .....

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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 for service tax is ₹ 4,12,979/- for the period from April 2006 to September 2006 and it was submitted that appellant had paid an amount of ₹ 4,00, .....

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notice was issued on 03.04.2008. On the basis of above facts it was submitted that it would show that the assessee had paid the entire amount of service tax, interest 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 .....

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