9911796707
TMI Blog2010 (7) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... iliary service - appellant obtained registration as a service tax assessee on 3-9-04 and paid the service tax in October 2004 for the period from July 2003 onwards - SCN issued on 3-3-05 - Held that: - being a new service and that too in the name of business auxiliary service, it is quite possible that appellant was not aware of his liability - as soon as he came to know and even before investigat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax assessee on 3-9-04 and paid the service tax in October 2004 for the period from July 2003 onwards. Subsequently statement of the proprietor was recorded, further investigation was conducted and show cause notice was issued on 3-3-05. The proceedings have culminated in confirmation of demand of service tax with interest and penalties under Sections 76, 77 and 78 of Finance Act, 1994. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion to evade any tax. Under these circumstances he submits that a lenient view as contemplated under Section 80 of Finance Act, 1994 may be taken and penalties under various sections may be waived since the service tax liability and the interest are not being disputed. 3. Learned DR on the other hand submits that the appellants paid the service tax because department has started the investigat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e force in the argument advanced by the learned advocate that being a new service and that too in the name of business auxiliary service, it is quite possible that appellant was not aware of his liability. Therefore as soon as he came to know and even before investigation started he took the registration is required to be considered as a favourable point. Under these circumstances a lenient view a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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