2012 (8) TMI 314

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..... y recover the same from their client - as the Service Tax liability on Security Agency services being new, the entire penalty need to be deleted - in favour of assessee. - ST/16/2006 - - - Dated:- 4-7-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Written Submissions by the Assessee. Shri S.K. Mall, A.R.: for the Revenue. Per: M.V. Ravindran: This appeal is directed a .....

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..... rst appellate authority in Paragraph 12, has recorded that he is invoking the provisions of Section 80 to reduce the penalty imposed under Section 76 for the reason the appellant could be under impression that they have to discharge the Service Tax liability only when they recover the same from their client. It would indicate that the provisions of Section 80 were already invoked by the first appe .....

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