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2010 (10) TMI 414 - AT - Service TaxNon-speaking order - The appellants sought registration belatedly to discharge its obligation under Finance Act, 1994 - The authority below that they did not examine any of the evidence the appellant produced, when the show cause notice alleged that there was collection of Service Tax by the appellant - No levy of penalty automatically without coming to the conclusion that the appellant realized tax and did not deposit the same to the treasury with intent to evade the tax, there cannot be automatic levy of penalty - Hence, the matter is remanded to the ld. Adjudicating Authority to examine the issue threadbare with the material facts and evidence on record, as to whether the ingredients of Section 78 exist to impose penalty.
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