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2010 (6) TMI 200 - AT - Service TaxPenalty- Appellant was registered with the department but failed to deposit the service tax in time – Held that: - the appellant was registered with the department w.e.f. 1998 onwards. The period under dispute is from 2003-2004 to 2007-2008. Learned advocate has not been able to point out any reason for the appellant entertaining the plea for not depositing the Service tax. It is a clear case of suppression of value of the service provided by the appellant and hence establishing mala fide on the part of the appellant – penalty upheld
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