2010 (12) TMI 324

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... : Harsha Devani, J. (Oral)] . - The Commissioner of Central Excise, Daman in this appeal under Section 35G of the Central Excise Act, 1944 has challenged order dated 1st July, 2009 [2010 (17) S.T.R. 144 (T)] made by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) proposing the following two questions :- (a)     Whether the assessee is a proprietary ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ade by the adjudicating authority whereby service tax of Rs. 69,038/- came to be confirmed under Section 73(1)(a) of the Finance Act, 1994 (the Act) with interest and separate penalties under Sections 75A, 76, 77 and 78 of the said Act. Being aggrieved, the assessee preferred appeal before the Commissioner (Appeals) but did not succeed. The assessee carried the matter in second appeal before the T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the adjudication process and request was made for taking a lenient view as regards penalty. The Tribunal after considering the facts of the case recorded that the assessee is an individual and is a proprietary firm and has co-operated with the investigation and paid service tax with interest as applicable and as such, lenient view was required to be taken. The Tribunal taking note of the fact that....