2016 (6) TMI 317

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..... idual businessman providing service to a statutory corporation coming under Government of Rajasthan, and also considering the plea that the appellants acted in a bonafide manner in line with similarly placed contractors, therefore, this is a fit case for invoking the provision of Section 80 to waive the penalties imposed on the appellants. - Decided in favour of appellants - Service Tax Appeal No .....

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..... imposed equal amount of penalty on the appellants in terms of Section 78 of the Finance Act, 1994. Further penalty under Section 76 and Section 77 were also imposed on them. Aggrieved, they filed appeal before the Commissioner (Appeals) who upheld the original orders and rejected their appeals. The appellants are now in further appeal before the Tribunal. 2. In the appeals, the service tax li .....

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..... They have submitted a letter dated 20/5/2016 praying for decision on merits and for waiver of penalties imposed on them. 5. Having considered the submissions of both the sides and appreciating that the appellants are small individual businessman providing service to a statutory corporation coming under Government of Rajasthan, and also considering the plea that the appellants acted in a bonaf .....

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