2008 (12) TMI 83

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..... nt is only a teacher and is engaged in coaching and does not have a big organization and paid the tax and the interest once he was informed of the liability - reasonable cause has been shown for the purpose of Section 80 to waive the penalty imposed - ST/50-51/2008 - A/31-32/WZB/Ahd/2009 - Dated:- 30-12-2008 - Shri B.S.V. Murthy, Member (Technical) (Final Order Nos. A/31-32/WZB/Ahd/2009 dt .....

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..... equired to pay the tax, he had paid the same without even waiting for show cause notice. He has also discharged the interest amount. He also submits that the proprietor is a technical person who is mainly concerned with teaching and is not familiar with law. Therefore a lenient view is called for as regards penalties. Ld. DR on the other hand relies upon the Tribunal's decision in M/s. Ajay Sale .....

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