TMI Blog2007 (12) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... of the levy of service tax on the consignment agent falling under the category of C&F agent, but got registered when came to know the levy of tax on them - failure on the part of noticee was not voluntarily – penalty is unsustainable - ST/300/2007-SM(BR) - 115/2008-SM(BR)(PB), - Dated:- 14-12-2007 - Shri P. K. Das, Member (J) [Order per] - The appellant filed this appeal against impositi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F agent. When they came to know the levy of service tax on them, they got themselves registered with the department and paying service tax thereafter. Thus I find that the failure on the part of noticee was not voluntarily but due to the unawareness of the law. Thus, I take a lenient view against the noticee in the power vested with me under Section 80 of the Finance Act, 1994". 2. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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