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2009 (4) TMI 49 - AT - Service TaxAssessee got registered with the Department in June, 2004 – but payments made belatedly - It cannot be assumed, that there was any confusion in the mind of the assessee after 06/06/2004, the date on which they got registered with the Department for the purpose of paying service tax in the category of business auxiliary service - Non-recovery of tax from clients is also not a valid excuse for non-payment of tax, nor can the plea of ignorance of law be accepted as a defense - However, it appears, the assessee had no intent to evade payment of service tax, which is clear from the above facts. But this aspect is not relevant to Sections 76 and 77 – so, assessee cannot escape penal liability under these provisions
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