2009 (10) TMI 455

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..... posed. Accordingly, penalties imposed under various Sections of Finance Act, 1994 are set aside. - ST/198/2009 - A/2308/2009-WZB/AHD - Dated:- 30-10-2009 - Shri B.S.V. Murthy, Member (T) Shri K.M. Makwana, Consultant, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order]. - Service tax of Rs. 1,72,025/- for the period from 1-4-2000 to 1-8-2005 paid by the appell .....

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..... ty of suppression deserves no sympathy under Section 80 of Finance Act, 1994 and relies upon the decision of the Hon'ble High Court of Kerala in the case of Krishna Poduval reported in 2006 (1) S.T.R. 185 (Ker.). 3. I have considered the submissions made by both the sides. In this case appellant is the owner of a single cab and is not a very literate person. Further, as soon as it was pointed ou .....

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