2011 (1) TMI 865

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.... M Veeraiyan: This is an appeal against the order of the Commissioner (Appeals) No. 128/2010 (MST) dated 30.6.2010. 2. Heard both sides. 3. The appellants are proprietary concern in the small scale sector. They were issued a show-cause notice alleging that the activities undertaken by the assessees are liable to Service Tax and that they have not taken Service Tax registration and not pai....

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....nalty under Section 78. 4. Learned Chartered Accountant submits that the appellant is a small businessman and was not aware of the law on Service Tax. Even after the investigation by the Central Excise officer, the appellant did not know that he was eligible for exemption upto Rs.4 lakhs for the year 2005-06. The appellant paid the entire Service Tax and the interest on 11.7.2008 as proposed in....

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....as not given full relief inasmuch as he has sustained equal amount as penalty under Section 78. He seeks setting aside the penalty imposed under Section 78 and also seeks reduction in demand of Service Tax by extending the concession available to the appellants for the year 2005-06. 5. Learned DR submits that the appellants have not claimed the benefit of exemption upto Rs.4 lakhs during the ye....

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....ire Service Tax as proposed in the show0cause notice dated 21.5.2008 along with interest. There is prima facie excess payment of Service Tax and interest by the appellants. The Commissioner (Appeals), though has noted the submissions regarding excess payment of Service Tax, has not granted any relief in this regard. The Commissioner (Appeals) has accepted the bona fide on the part of the appellant....