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2017 (3) TMI 246 - AT - Service TaxLate payment of tax - failure to obtain registration - appellant claim that there was no intention to evade tax, and the failure was only due to ignorance - Held that: - the appellant has paid dues after much delay. The delay has been of various period ranging upto 36 months. Invoice shows that the said receiver was availing credit of the same. The service provider has operated for almost two years without taking registration - the registration was obtained on 12/11/2008 only after the visit of Central Excise Officers - the intention to evade duty cannot be denied - appeal dismissed - decided against appellant.
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