2010 (7) TMI 297

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....p;  Shri Hardik Modh, Advocate, for the Appellant. Shri R. Nagar, SDR, for the Respondent. [Order]. - During the course of audit of M/s. Valsad District Cooperative Milk Product Purchasers' Union Ltd., it was found that the appellants had provided services such as removing damaged mandana stones, epoxy joint filling work, and epoxy joint filling of joint mundane stones with labours a....

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....-9-04 and appellant being a small partnership firm were not aware of this newly introduced service and therefore the failure to pay service tax has occurred. He submitted that as soon as the department informed them, they contacted the consultants and after taking advice from the consultants, promptly obtained a registration and paid the service tax. Therefore he submitted that it cannot be said t....

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.... the case of Amrit Agro Industries Ltd. v. CCE, Ghaziabad reported in 2007 (210) E.L.T. 183 (S.C.) in support of his contention that the amount received by the appellants cannot be considered as inclusive of service tax. 3. However the learned advocate on behalf of the appellants relied upon the decision in the case of Advantage Media Consultant reported in 2008 (10) S.T.R. 449 (Tri. - Cal....

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....show cause notice should not have been issued to the appellants. Further in view of the observations regarding newly introduced tax and the nature of the firm, the benefit of lenient view available under Section 80 of Finance Act, 1994 can also be extended to the appellants. Under these circumstances, penalty imposed under Section 76 is also required to be set aside. However penalty under Section ....