2009 (10) TMI 454

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....or the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order]. - Appellant is engaged in providing security services. It was found that appellants had not filed the half yearly returns for the period ending March, 2005 and September, 2005 and after a letter was written by the department on 2-12-2005, appellants filed the returns on 19-12-2005. Subsequently, the return for the period end....

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....tax is paid with interest, no further penalty is leviable. Further, he also seeks leniency under Section 80 of Finance Act, 1994. He relies on the following decisions in support of his contention that if service tax is paid with interest, a lenient view as regards penalty is required to be taken. On the other hand learned DR submits that there is no denial that there was short payment of tax and a....