2019 (4) TMI 439

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..... e service tax along with interest as and when pointed out and has also fully cooperated with the investigation by providing whatever information was sought without delay - the assessee made out a case to seek waiver of penalty under Sec.80 of the Finance Act - penalty set aside. Appeal allowed - decided in favor of appellant.
Mr. M.V.Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Me .....

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..... for the appellant submits at the outset that they are not contesting the demand of duty or interest but are only seeking to set aside the penalties. He submits that the investigation was conducted by DGCEI and when they were approached by the DGCEI regarding service tax payments made by them, they provided entire information along with Chartered Accountant's Certificate for their investigation. W .....

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..... y. They have also provided full information to the investigation agency when called upon to do so. This shows that they are bonafide and there is no reason for any penalty to be imposed upon them. Therefore the penalty may be set aside. 4. Learned departmental representative reiterates the findings of the lower authority and asserts that the penalties were correctly imposed and the demands were c .....

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