2009 (12) TMI 551

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..... Section 80 of Finance Act, 1994 and set aside the impugned order as regards penalty under Section 76 of Finance Act, 1994 - ST/446/2009 - A/28/2010-WZB/AHD - Dated:- 31-12-2009 - Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri Vipul Khandhar , C.A. , for the Appellant. Shri Avinash Thete, SDR, for the Respondent. [Order]. The appellants had facilitated rentin .....

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..... liability itself on the ground that they were only rendering the business auxiliary service, the same was not done during the proceedings and he fairly admits in the appeal memorandum also, this ground has not been taken. Nevertheless, he submits that the appellant has already deposited full amount of Service tax and interest before issuance of show cause notice and they have also deposited penal .....

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..... for final disposal. 4. The fact that the appellant did not contest the Service tax liability but deposited the same and also paid 25% of the Service tax as penalty, shows that the appellant is not interested in litigation but would like to abide by the law. Under these circumstances, a lenient view as regards penalty is called for and accordingly I allow the appeal by invoking Section 80 of Fina .....

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