2013 (8) TMI 910

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Thomas, AR, for the Respondent. ORDER This appeal has been filed by the appellant under OIA No. l09/2012(STC)/K.ANPAZHAKAN/COMMR.(A)/AHD, dated 3-4-2012 under which OIO No. STC/32/AC/M.D. Nagoor/Div.I/2009-10, dated 23-3-2010, passed by Assistant Commissioner, C.Ex. Division-I, has been upheld. In the present appeal appellant has only contested that penalties are not imposable as they have....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Dwani Prashant Dave started looking after the business of the appellant as it's proprietor. It was his case that as per her best understanding, the Service Tax due along with interest were calculated and paid. It was also argued that no wilful suppression with intention to evade Service Tax can be invoked in this case. He emphasized that appellant's case is covered under Section 80 of the Finance ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax was only required to be paid by the appellant on the amount received from Vodafone Essar Gujarat Ltd. Majority of the demand along with interest was paid by the appellant before the issue of show cause notice. The present appellant is a lady who took over the working of the appellant only from 2005-2006 onwards and the entire disputed Service Tax along with interest, was paid. It is not the cas....