2010 (1) TMI 202

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..... spondent. ORDER 1. Shri Nalin Sarabhai Shah is engaged in providing "Consulting engineering service" and he was registered as a service provider of consulting engineering service. The appellant did not pay service tax during the period from October, 2004 to March, 2006 and he did not file the returns also. Consequently, service tax of Rs. 74,500 with interest as applicable was paid by the appell .....

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..... He fairly admits that this was not the proper course for the appellant to adopt and the learned advocate also submits that even though he has a very strong case as regards liability to service tax under the category of consulting engineering service, he is not in a position to canvass the ground since the same has not been taken up before the lower authorities. However, he would like to urge this .....

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..... pellant is a civil engineer and was regularly paying service tax and suddenly discontinued the same and he did not take any remedial action or he did not even inform the department. He does not seem to have consulted anyone before taking this step. Under these circumstances, I find that penalty under section 76 and section 77 have to be imposed. Further, the decision of the Tribunal cited by the l .....

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