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2016 (3) TMI 529 - AT - Service TaxImposition of penalty - Section 77 (1)(a) of Finance Act, 1994 - Lapse in making amendment in registration certificate - Held that:- the assessee was already registered with the Service Tax department for other categories of services, though they did not amend the registration by making addition of services namely “supply of tangible goods services.” It is clear that there has been lapse in making amendment i.e. of non-addition or non-amendment to the existing registration. This lapse therefore is not strictly covered under the provisions of Section 77(1)(a) as they had been registered for other services. The department has not invoked any other provisions of service tax law/rules for punishing the default in getting the addition/modification/amendment to their existing registration. Therefore, penalty imposed is set aside. - Decided in favour of assessee
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