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2017 (6) TMI 380 - AT - Service TaxRectification of mistake - invocation of proviso to Section 73 of the FA, 1994 - Held that: - prior to 9.7.2004 the applicant had not taken registration under Service Tax Act. Taking registration is a mandatory requirement especially in view of the fact that there was no doubt regarding the liability to pay service tax - The only conclusion that can be reached in this circumstance is that the failure to take registration and file return was deliberate act with intention to evade payment of taxes - ROM application disposed off.
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