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2016 (3) TMI 108 - AT - Service TaxWaiver of penalty under Section 77 of the Finance Act, 1994 - Default of registration of Business Auxiliary Service in its registration certificate - Appellant providing the service of goods transport agency for which registered on 1.3.2005 - Received new business activity from abroad on which service tax liability discharged but fails to amend registration certificate - Held that: no doubt registration is a paraphernalia to bring the assessee into the fold of law but the assessee was already brought into the fold of law from 1-3-2005. So it cannot be said that it is an unregistered assessee. Only there was an absence of endorsement of the new activity in the registration certificate. That does not amount to default when the assessee consciously discharged tax liability. It does not appear from the conduct of the assessee that it is required to be dealt with coercively under law for the non-endorsement of the different activity which was carried out subsequently. Therefore, penalty imposed under Section 77 is waived off. - Decided in favour of appellant
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