2010 (4) TMI 188

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..... - The appellants are challenging imposition of penalties under Sections, 76, 77 & 78 of Finance Act, 1994, imposed on the ground that the appellants did not obtain the registration for providing security services and thereby evaded the service tax during the period from 1998 to 2002. 2. Since the issue involved is only penalties under various Sections of Finance Act, 1994, I allow waiver of pre- .....

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..... vice and thereafter the department has taken up the matter.  He fairly admitted that there is no written evidence to show that the department has informed the appellant to obtain the service tax registration and discharge the service tax liability.  The Commissioner (Appeals) also relied upon the fact that during audit of service receiver, department came to know that the appellant was p .....

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..... king note of the fact that the appellant is proprietary firm and the total amount liable to be paid is Rs.1,70,930/- for the period of more than 3 years and the appellants obtained the registration voluntarily and paid the service tax and interest without waiting for issuance of show cause notice and also has not contested the service tax liability, I consider that a lenient view is required to be .....

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