2016 (8) TMI 186

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....e, Adv. For the Respondent Shri K.P. Muralidharan, JC (AR) ORDER In this appeal, appellant's prayer is that it being a caterer, it is entitled to get the abatement of the goods involved in the catering as per Notification No.12/2003-Service Tax, dated 20.06.2003.  To claim such abatement, learned counsel says that copy of the sales tax return filed with appropriate authority with nec....

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....; Therefore, he denied the benefit under that notification.  5.  Even today when the matter is heard by Tribunal, nothing came out from the appellant to demonstrate what was the value of the goods used in the catering contract for sale since the copies of the details annexed at page nos. 73 to 79 of the paper book does not reveal any such thing.  The bill issued to M/s. Corborund....

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....e undue gain when the appellant has filed the sales tax return copies and certain details for consideration of the Authority.  Therefore, considering such reasonable cause apparent from the governing facts and circumstances of the case, section 80 of the Finance Act, 1994 is invoked and it is ordered that there shall not be levy of penalty under section 76 and 78 of the Finance Act, 1994. ....