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TMI Blog2015 (12) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... e case as brought out hereinabove, it appears a fit case for waiving the penalties under the provisions of Section 80 of the Finance Act, 1994, due to the reasons advanced by the Proprietor of the appellant concern for the omissions and commissions. In view of the same, while upholding the impugned orders of the lower authorities, we set-aside the penalties imposed on the appellant - Decided partl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame to the department. Therefore, the department had issued the impugned show cause notice demanding service tax on the service provided by their office at these locations, which was confirmed by the impugned orders of the lower authorities. 2. Heard both sides. The learned Consultant for the appellant submits that the impugned show cause notice and the Order-in-Original were issued by the offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Shri Amit Ganatra, Manager based at Bangalore, who was not mentally fit during the relevant period due to a serious accident. He drew the attention of the Bench to the statement of Shri Vinodkumar Hariprasad Shukla, Proprietor, dated 10.03.2011, wherein he brought this fact to the attention of the Central Excise officers. He further submits that the proprietor had stated at the time of investig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax due alongwith interest, albeit after the investigations were started, but before issuance of show cause notice. In the facts and circumstances of the case as brought out hereinabove, it appears a fit case for waiving the penalties under the provisions of Section 80 of the Finance Act, 1994, due to the reasons advanced by the Proprietor of the appellant concern for the omissions and commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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