EXCELLENT CLASSES Vs. COMMISSIONER OF SERVICE TAX, AHMEDABAD

JUDGEMENT

(1.) IN all these present appeals, the challenge is to imposition of penalties for non -payment of service tax. It is a common case of all the appellants that service tax levy being a new, they were not aware of the same and the entire service tax stands paid along with interest before issuance of show cause notice. As such, they have prayed for setting aside the penalties in terms of the provisions of Section 80 of the Finance Act, 1994.

(2.) BY appreciating the above submission and by taking into account the fact that the entire tax stands deposited along with interest, I set aside the personal penalties imposed upon all the appellants. The appeals are disposed of in the above terms.