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Facts:
The appeal was preferred by the Revenue against the order of the Appellate Tribunal cancelling the order passed by Revisional Authority levying penalty. The assessee, a security agency, was operating in India at more than one place. The assessee was under the impression that their head office at Delhi paid the service tax on a demand issued to the assessee. On realising that the head office had not paid the service tax, the assessee got themselves registered at Bangalore and paid the service tax and interest thereon for the delayed payment.
Held:
It was held that there was no intention on part of the assessee to avoid payment of service tax and no substantial question of law was involved in the appeal for consideration and accordingly a case of waiver being made out, the appeal was dismissed.
