TMI Blog2009 (10) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 87,799. Held that-fit case to invoke section 80. - ST/229/2009 - A/2309/2009-WZB/AHD - Dated:- 30-10-2009 - Shri B.S.V. Murthy, Member (T) Shri V. Khandhar , C.A. , for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order]. - Appellant is engaged in providing security services. It was found that appellants had not filed the half yearly returns for the period en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very fact that they paid the tax as soon as show cause notice was issued shows that they had no intention to evade the tax. He submits that as per provisions of Section 73(3), once the tax is paid with interest, no further penalty is leviable. Further, he also seeks leniency under Section 80 of Finance Act, 1994. He relies on the following decisions in support of his contention that if service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|