TMI Blog2010 (4) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... rder and imposed penalty on assessee holding that once extended period was invoked, suppression of facts with intention to evade duty was said to have been established and in such a situation, adjudicating authority should not have waived penalty u/s 80. Held that- since assessee did not register itself and pay service tax in view of advice given by its association, there was nothing wrong in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was invoked, suppression of facts with intention to evade duty is said to be established and in such a situation, the original Adjudicating Authority should not have waived the penalty under section 80 of the Finance Act, 1994. 3. None is present on behalf of the appellants. Heard the learned SDR. She relies upon the following two decisions to support her contention that payment of cash before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay the Service Tax, since they were advised by Cab Operators Association that the association was pursuing the matter and they should wait. Having regard to this situation, I find nothing wrong in the view taken by the original Adjudicating Authority that when the Service Tax was proposed to be levied on rent-a-cab service, the appellants did not register themselves and pay Service Tax in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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