2009 (12) TMI 326

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....Patel, C.A., for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order]. - The appellant is engaged in providing courier service and the service tax demand for the period from 1998-1999 to 2001-2002 has been confirmed against the appellant with interest as applicable and penalties have also been imposed under various Sections of Finance Act, 1994. 2. Learned Chartered Accoun....

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....le service rendered during the period under consideration was only Rs. 4,33,424/- which shows that the appellant has a very small business and considering the fact that even out of this, 50% revenue was going to M/s. Poonam Courier, the appellant's case deserves consideration under Section 80 of Finance Act, 1994. Further, he also submits that the service tax was paid from his own resources sin....

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.... contention that penal Section Finance Act, 1994. 4. I have considered the submissions made by both sides. Since issue involved falls in a very narrow compass & I heard both sides at length. I consideration this to be a fit case for final disposal at this stage itself by waiving pre-deposits From the volume of transactions and statements of the persons recorded during the investigation and the ....