2011 (9) TMI 697

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....the Appellant. [Judgment per : N. Kumar, J.]. - The Revenue has preferred this appeal challenging the orders passed by the Appellate Authority reducing the penalties imposed by the assessing authorities, from Rs. 1,28,558/- to Rs. 50,000/-. 2. The material on record discloses that the assessee was providing security services to M/s. BSNL, Mangalore. Though the assessee had paid the S....

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....efault, he accepted the cause shown as constituting sufficient cause and therefore, reduced the penalty to Rs. 50,000/-. Aggrieved by the said order, the Revenue preferred an appeal to the Tribunal, which was confirmed in the said order. 3. When two fact finding authorities have held the non-payment of service tax was not intentional, it was not with any intention to avoid tax, considered ....