2015 (12) TMI 336

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..... at the appellant is a very small contractor having contract receipts of Rs. 10 lakhs to Rs. 15 lakhs per year. Revenue getting the figures from Income Tax authorities ascertained the liability of the appellant under the category of Maintenance and Repair Service. The tax liability so determined was discharged much before issuance of the show-cause notice. 2. The demand relates to the period from .....

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..... ellant as is stated above does not throw any light on malafides of the appellant. When the appellant has cooperated to discharge the liability and that to such liability based on income tax returns, it would not be proper to penalize the appellant for the reasonable cause stated and permitted by section 80 of Finance Act, 1994 to immune the bonafide cases from levy of penalty. However, delay in se .....

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