https://www.taxtmi.com/caselaws?id=268784 The tribunal upheld the impugned orders regarding the jurisdiction of officers for issuing show cause notices and demanding service tax but waived penalties under Section 80 of the Finance Act, 1994. The appellant, a security agency service provider, had units at locations other than Ahmedabad where service tax was collected but not deposited. Despite the issues, the appellant paid the service tax with interest before the show cause notice, citing a manager's incapacity. The tribunal considered the circumstances and reasons presented, leading to the waiver of penalties. en-us Fri, 13 Nov 2015 00:00:00 +0530 Wed, 02 Dec 2015 01:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268784 The tribunal upheld the impugned orders regarding the jurisdiction of officers for issuing show cause notices and demanding service tax but waived penalties under Section 80 of the Finance Act, 1994. The appellant, a security agency service provider, had units at locations other than Ahmedabad where service tax was collected but not deposited. Despite the issues, the appellant paid the service tax with interest before the show cause notice, citing a manager's incapacity. The tribunal considered the circumstances and reasons presented, leading to the waiver of penalties. Case-Laws Service Tax Fri, 13 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268784