2015 (12) TMI 69

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..... sions, non-mentioning of the registration number of the provider is not one of the omissions which can be condoned. Therefore, the demand Service Tax and interest has to be sustained as correctly made. Since the mistake is not on the part of the appellant and in fact if they were vigilant they could have got credit by insisting on a proper invoice. In such a situation for a mistake committed by th .....

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..... e registration number of the provider is not one of the omissions which can be condoned. Therefore, the demand Service Tax and interest has to be sustained as correctly made. However, as regards penalty, consider that the same need not be imposed since the mistake is not on the part of the appellant and in fact if they were vigilant they could have got credit by insisting on a proper invoice. In s .....

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