2013 (8) TMI 910

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....DER 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 paid the entire duty and interest and ac....

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....he 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 Act, 1994 and no penalties are imposable in....

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....t 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 case of the Revenue that appellant has recovered t....