2009 (12) TMI 326

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.... 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 Accountant on behalf of the appellant submits tha....

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....r 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 since he had not collected the same at the time ....

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....4. 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 facts and circumstances ultimately shows that the....