2011 (11) TMI 156

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....nbsp; Per: Mr.B.S.V. Murthy:   Revenue is in appeal against the impugned order, wherein the penalties imposed on the respondent under Section 76 and 78 of Finance Act, 1994 were set aside by invoking the provisions of Section 80 of Finance Act, 1994.   2. Ld.Authorised Representative for the Department submits that in this case the provisions of Section 80 have been invoked on the ground....

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....nbsp; During the course of audit also, full co-operation was given and during the verification of books of accounts it turned out that during 2003-2004, Service Tax has not been paid and this was also promptly paid and is not even contested. As regards income tax returns, he submits that when the service receiver deducted tax at source, she was advised to file income tax return. As soon as she was....