2009 (7) TMI 99

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f Section 80 of the Finance Act, penalty is not sustainable – held that - during the period the appellants were providing service to various clients and the business was running and they were also registered with the Revenue authorities as provider of C&F service. However, they have not disclosed the true and full facts regarding the amounts received from their customers as provider of service. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... met with an accident and he was undergoing treatment during the relevant period therefore as per the provisions of Section 80 of the Finance Act, penalty is not sustainable. 2. Contention of Revenue is that the appellants are providing clearing and forwarding agency service and they are duly registered with the Revenue and they are paying some Service Tax. On 27/8/04, the officers of Revenue .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that proprietor of the company was under medical treatment during the relevant period due to accident. 4. I find that during the period the appellants were providing service to various clients and the business was running and they were also registered with the Revenue authorities as provider of C F service. However, they have not disclosed the true and full facts regarding the amounts receive .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X