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2010 (10) TMI 281 - AT - Service TaxPenalty - The appellant had been providing the service of repair and maintenance - The appellant had not taken any registration for service tax - The appellant in this case has not challenged his service tax liability - The ignorance of the law no other reason for failure to obtain service tax registration and discharge the service tax liability has been given - Also find that while the appellant’s activity had come within service tax net w.e.f 16-6-05 even till March 2008, when the Department came to know about the appellant’s activity, he had not obtained service tax registration - Therefore, in view of the circumstances of the case, it cannot be said that the appellant was prevented from obtaining service tax registration and discharging the service tax liability due to any reasonable cause and hence, the Commissioner (Appeals)’s order denying the benefit of Section 80 of the Finance Act is correct - plea that simultaneous penalty under Section 76 and 78 cannot be imposed is not accepted the impugned order on these points is upheld, the matter is remanded to the Commissioner (Appeals) for deciding the question of reduced penalty under first proviso to Section 78 of the Finance Act, in accordance with the ratio of Hon’ble Delhi High Court judgment in the case of K.P. Pouches (P) Ltd. v. UOI after ascertaining as to whether the appellant had discharged their entire tax liability alongwith interest prior to the issue of show cause notice.
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