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TMI Blog2019 (2) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant None for the Respondent ORDER Per Bench Brief facts are that the respondents are engaged in providing taxable services like advertising agency service, photography service etc. and are registered with the department. Based on intelligence that the respondents have delayed in paying service tax, investigations were conducted. They had provided taxable service to Volkswagen an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the penalties. 3. None appeared for the respondent though repeated notices were issued to them. 4. After hearing the ld. AR for the department and after perusal of the records, the appeal is taken up for disposal. 5. It is seen that the respondent has paid up the entire service tax along with interest of Rs. 4,52,248/- under GAR challans dated 20.3.2011, 23.3.2011 and 28.3.2011. The show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it is also created much hardship in accounting. It is seen that the accountant engaged had left the firm as it was proved that he is unreliable and mischievous. The respondent had paid the amount within 10 days of the department having intimated with regard to the short-payment of tax. All these would go to show that the Commissioner has rightly invoked section 80 to waive the penalties. The C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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