2011 (7) TMI 940

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..... H.K. Gandhi for the Respondent. ORDER S.S. Kang, Vice-President - Heard both sides. 2. Revenue filed this Appeal against the impugned order passed by the Commissioner. The Commissioner in the impugned order confirmed the demand of Service Tax of Rs. 1,56,48,080.91 (Rupees One Crore Fifty Six Lakhs Forty Eight Thousand and Eighty and Ninety One Paisa only) on the ground that the Re....

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....rities as provider of business auxiliary service and paying service tax. The default was in respect of the service provided to M/s.Maruti Finance. In May 2004 the Maruti Finance informed their dealers that M/s.Maruti Finance is discharging Service Tax hence dealers need not to pay any Service Tax in respect of service of Maruti Finance and M/s.Maruti Finance started paying Service Tax and only aft....

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....f the impugned order and hearing the Jt.CDR we find that the authority is duly empowered under section 80 to waive the penalty under Section 78 in case the assessee discloses sufficient cause for exercise of such power. The authority below on analysis of materials on records his held that though there was to some extent suppression of facts, the assessee had immediately cleared the tax liability u....