2012 (4) TMI 252

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.... was issued to the appellant on 11.09.07. According to the Show-Cause Notice, on scrutiny of the balance sheet, revealed (that actual income from providing service of rent-a-cab was more than what was reflected in the balance sheet. It was found that there was a short payment of Service Tax of Rs.20,500/-. Proceedings were initiated by the Show-Cause Notice, which culminated into an Order-in-Origi....

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....no ground for request for waiver of penalty has also been given. The appeal memorandum as well as stay application reflects ignorance of law clearly. On going through the records, it was found that there was an order issued under Section 96(1) of Finance Act, 2008, under the Dispute Resolution Scheme, 2008. This order was passed on 13.10.08, wherein the amount of Service Tax was determined as Rs.2....