2012 (4) TMI 252

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..... .07. According to the Show-Cause Notice, on scrutiny of the balance sheet, revealed (that actual income from providing service of rent-a-cab was more than what was reflected in the balance sheet. It was found that there was a short payment of Service Tax of Rs.20,500/-. Proceedings were initiated by the Show-Cause Notice, which culminated into an Order-in-Original dt.26.06.09, wherein the demand f .....

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..... ty has also been given. The appeal memorandum as well as stay application reflects ignorance of law clearly. On going through the records, it was found that there was an order issued under Section 96(1) of Finance Act, 2008, under the Dispute Resolution Scheme, 2008. This order was passed on 13.10.08, wherein the amount of Service Tax was determined as Rs.20,500/- and penalty was restricted to Rs. .....

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..... d not be explained by the appellant also because of his total ignorance of law and procedure, and since the issue involved is only of penalty under Section 76 of Finance Act, 1994, taking note of the fact that penalty under Section 78 to the extent of 25% has already been paid and Service Tax has also been paid, I consider that the appellant has been able to show reasonable cause under Section 80 .....

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