TMI Blog2010 (3) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... Association was taking steps to move the High Court regarding levy of service tax – held that: it cannot be held that the assessees were guilty of suppression with intention to evade payment of tax so as to make them liable to penalty under Sections 76 and 78 of the Finance Act, 1944. – order of waiver of penalty upheld - ST/99/2009 - 321/2010 - Dated:- 16-3-2010 - Hon'ble Ms. Jyoti Balasundara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was reasonable cause for the said failure. The Commissioner (Appeals) has noted that the assessees had obtained registration certificate well before the issue of levy of tax arose and that there was a confusion in the mind of the assessee since Southern Region Petroleum Corporation Contractors Welfare Association was taking steps to move the High Court regarding levy of service tax. I a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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