2008 (4) TMI 202

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....he Respondent. [Order]. - Heard both the sides and perused the records. 2. The Assistant Commissioner refrained from imposing any penalty on the appellants under Section 76 of the Finance Act, 1994, as they had paid major outstanding dues of Service Tax alongwith interest thereon, voluntarily before the issue of the Show Cause Notice. However, on review of the order passed by the Assistant C....

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....ked after by their Corporate Office, Mumbai. As per the advice of their Corporate Office, they got themselves registered for Service Tax. They provide cargo handling services to various fertilizer companies such as IFFCO, RCF, KRIBHKO etc. They were instructed by their Corporate Office to pay entire Service Tax. Accordingly, they paid majority of Service Tax alongwith interest before the issue of ....