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TMI Blog2010 (1) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 50,405 with interest as applicable for the period from 1-4-2000 to 31-3-2005 has been confirmed and penalties have been imposed under various sections of Finance Act, 1994. Held that- it is quite clear that the firm is a very small concern. Further, the appellant willingly paid service tax and interest the moment it was pointed out to him. Even though it can be said that ignorance of law cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellants submits that the appellant is not contesting the demand for service tax and interest but seeks lenient view as regards penalty by invoking section 80 of Finance Act, 1994. He also submits that in view of the fact that entire service tax with interest has been paid and the issue involved relates only to penalty, requirement of pre-deposit may be waived and the appeal itself be deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Services v. CCE [2009] 19 STT 200 (Ahd. - CESTAT). At this stage learned DR submitted that the decision cannot be relied upon in view of the fact that in that case it was so held taking into account the fact that the service provider and the receiver were located in a remote area whereas in this case the service provider is in Ahmedabad city which cannot be called as a remote area. Further, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irm is a very small concern. Further, the appellant willingly paid service tax and interest the moment it was pointed out to him. Even though it can be said that ignorance of law cannot be an excuse, but it can be only one of the factors while considering imposition of penalty. Further, I also find support from the decisions of the Tribunal cited by the learned advocate as regards invocation of se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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