2009 (7) TMI 121

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..... e appellant is a proprietary firm engaged in C&F services. A search was conducted on 10-9-2003 and after due process of adjudication and appeal, service tax demand for Rs. 69,038 for the period from 1-9-1999 to 15-8-2003 has been confirmed against appellants and penalty has also been imposed under various sections of Finance Act, 1994. 2. Ld. Advocate on behalf of the appellants submits that appe .....

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..... the submissions made by both the sides. I find that appellant is an individual and is a proprietary firm and in view of the fact that he co-operated with the investigations and paid the service tax with interest as applicable, lenient view as regards penalty is required to be taken. The fact that the firm is a proprietary firm and a small firm going by the size of transaction is sufficient as a r .....

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