2015 (1) TMI 417

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..... er (AR) JUDGEMENT Per : B.S.V.MURTHY; The appellant is a proprietary concern of Mr. Narayanan Sasikumar engaged in conducting classes for diploma classes in Fire and Safety Engineering at Pandalam, Pathanamthitta District, Kerala. On the ground that appellant was providing franchisee service and was not paying service tax, proceedings were initiated. However, before issue of show-cause notice, .....

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..... this is a fit case for waiver of penalty by invoking provisions of Section 80 of Finance Act, 1994. As regards the service tax, the liability has been accepted and interest has also been paid. Since only penalty is involved and we have already taken a view that this is a fit case for invoking Section 80 of Finance Act, 1994, we allow the appeal itself at this stage. (Operative portion of the ord .....

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