2009 (10) TMI 660

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.... for the Respondent. ORDER The appellant had registration and was paying service tax on Business Auxiliary Services. Though, he was acting as Commission Agent for selling offset printing machines, he was not paying service tax on the same. It was found that there was a service tax liability of Rs. 3,48,387/- for the period July, 2004 to March, 2006 and after the partner of the firm was summo....

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.... financial constraints, he accepted the tax liability and paid for the period of next six months. Only thereafter show cause notice came to be issued and penalties were imposed. He submits that a lenient view may be taken and provisions of Section 80 of Finance Act, 1994 may be applied and penalties be waived. Learned SDR, on the other hand submits that appellants were already registered and Commi....