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2010 (8) TMI 195 - CESTAT, AHMEDABADAppellant is a proprietorship concern engaged in providing services under the category of erection, commissioning and installation - service became liable to service tax with effect from 1-7-03 and appellant submitted an application for registration on 26-10-04 - After obtaining registration appellant paid the service tax voluntarily with interest for the period from 1-7-03 to 26-10-04 and filed the required ST-3 returns on 11-5-05 - Held that: - appellant has obtained the registration, paid the service tax with interest and therefore it cannot be said that there was an intention to evade service tax and therefore the appellant indulged in suppression of facts or misdeclaration - appeal is allowed
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