TMI Blog2016 (3) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity from abroad on which service tax liability discharged but fails to amend registration certificate - Held that: no doubt registration is a paraphernalia to bring the assessee into the fold of law but the assessee was already brought into the fold of law from 1-3-2005. So it cannot be said that it is an unregistered assessee. Only there was an absence of endorsement of the new activity in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s registered was goods transport agency. Although it was registered for that service, when it received business auxiliary service from abroad it has also discharged service tax liability under the deeming provision of law. There was no default at all in discharge of tax liability. But because it could not amend its registration certificate from 1-3-2005 to 25-11-2011, it was penalized under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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