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Fab Engineering Versus Commissioner of Central Excise And Service Tax, Mangalore

2015 (7) TMI 138 - CESTAT BANGALORE

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 e .....

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ction 80 of Finance Act 1994 and accordingly, the penalties imposed on the appellants are waived by invoking the provisions of Section 80 of Finance Act 1994. - Decided in favour of assessee. - ST/1832/2012-SM - Dated:- 6-3-2015 - B S V Murthy, Membe .....

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cording 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 dema .....

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r amount of ₹ 1,06,074/-. The submission that they had paid the amount as submitted was got verified and the Assistant Commissioner concerned in his verification report confirmed that appellant had paid an amount of 5,06,074/- which was appropr .....

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is 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 centr .....

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s discussed above. It is her submission that the facts discussed above would show that even though the partner was ignorant all procedures and law, as the same were looked after by other partner yet, he paid the entire amount of tax with interest eve .....

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