2010 (8) TMI 396

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....a Nagar, SDR, for the Respondent. [Order].  - I have heard Shri N.K. Oza, learned advocate appearing for the appellant and Shri Rajendra Nagar, learned SDR appearing for the Revenue. 2. As per facts on record, the appellant is engaged in providing taxable services under the category of "Practising Chartered Accountant". They were registered with the Service Tax department w.e.f.....

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....e deposited by the assessee during the course of investigations itself, the same were appropriated by the Assistant Commissioner. In addition, he has imposed penalty of Rs. 16,177/- in terms of provisions of Section 78 of Finance Act, 1994 for suppressing the fact of correct value taxable of services rendered by them. He, however, accorded option to the assessee to pay 25% of the service tax as pe....

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....bove disclosure of fact has been found to be incorrect by the subsequent investigations by the Revenue. As such, I agree that the views of the lower authorities that this is not a case so as to invoke provisions of Section 80. The value of services rendered by the appellant was in the specific knowledge of the appellant himself and he was duty bound to reflect correct taxable value. The appellants....