2010 (5) TMI 91

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....signment agent of M/s. Hindalco and even though appellant took registration in the year 1999, they were not paying service tax till March 2004. They had not filed service tax returns also. The premises of the appellant was searched on 05.07.04 and the statement of partner was recorded on 21.07.04 and appellant accepted the liability and deposited the service tax on 06.07.04, 04.08.04 and 17.08.04.....

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.... and without waiting for adjudication order to be passed. He also submits that appellant had made claims for reimbursement of actual expenses reimbursed which has been disallowed and he also requested that the total amount received by them be treated as cum service tax amount. He also requested that taking into account the circumstances of the case, waiver of penalties under various sections of Fi....

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.... evade duty and in fact they were making efforts to get the money from the principal without realizing the consequences of non payment during such efforts. Further, the very fact that they paid the service tax after the search was conducted and without waiting for the principal to answer would show that there was an element of ignorance on the part of the appellants regarding payment of service ta....