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SRF Ltd. Versus Commissioner of Central Excise, Trichy

2016 (3) TMI 108 - CESTAT CHENNAI

Waiver of penalty under Section 77 of the Finance Act, 1994 - Default of registration of Business Auxiliary Service in its registration certificate - Appellant providing the service of goods transport agency for which registered on 1.3.2005 - Receive .....

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ought 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 the registration certificate. That does not amount to default when the assessee consci .....

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osed under Section 77 is waived off. - Decided in favour of appellant - ST/42402/2013 - Final Order No. 41213/2015 - Dated:- 16-9-2015 - Shri D.N. Panda, Member (J) Shri M. Karthikeyan, Advocate, for the Appellant. Shri B. Balamurugan, AC (AR), for t .....

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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 .....

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