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2010 (9) TMI 301 - AT - Service TaxPenalty – default in tax payment - appellants were not registered with the Service Tax Department not service tax not paid initially but subsequently paid - penalty under Section 76 the service tax by the person liable to pay in accordance with the provisions of Section 78 of the said Act – assessee also suppressed the fact that they were rendering the taxable service by not registering themselves with the Department - non-imposition of penalty under Section 80 cannot, relate to the absence of knowledge of statutory provisions - no interference in order and appeal fails and is dismissed
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