TaxTMI 
TaxTMI 
2010 (2) TMI 325
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....skar, JDR, for the Respondent. [Order (Oral)]. - After hearing both sides for a while on the stay petition, it was felt expedient to decide the appeal itself finally. Accordingly, pre-deposit of the dues as per the impugned order is waived and appeal itself is taken up for final hearing. 2. The appellant under contract with M/s. Singrauli Super Thermal Power Station gave on rent vehicles for the....
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....use notice, the original authority confirmed the demand of service tax of Rs. 20,920/- [though the demand was only Rs. 19,490/- as per the show cause notice] along with interest. He has imposed penalty of Rs. 500/- under Section 75A for late registration; imposed penalty of Rs. 5000/- under Section 77 for non-filing of the return. He has also imposed Rs. 20,920/- as penalty under Section 76 of the....
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....e much earlier to the issue of show cause. The non-payment of service tax was due to bona fide understanding that the tax was not liable to be paid by them. Now they are not contesting the demand of service tax and interest. The issue of show cause notice after 2 years of payment of the tax voluntarily is not justified. Further, when on the same issue for the intermediate period 2002-2003, the sho....