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M/s. Move & Talk Versus C.S.T., Delhi

2016 (7) TMI 997 - CESTAT NEW DELHI

Levy of penalty - Non payment of service tax - bondafide belief - it was submitted that the appellant was not aware about the fact that the activities undertaken by it were subjected to levy of service tax under the head “Business Auxiliary Service” .....

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, and accordingly, Penalty imposed under sections 76, 77 and 78 ibid in the adjudication order should be set aside. However, since the appellant had defaulted in filing the returns and not obtained the registration certificate within the prescribed s .....

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nty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Mr. A.K. Batra, C.A. Mr. Varun Gaba, Advocate - for the appellant Mr. Yogesh Agarwal, DR-For Respondent ORDER This appeal is directed against the impugned order dated 30.09.2009 passed by .....

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se Notice and non-payment of service tax within the stipulated time was owing to the reason that the appellant was not aware about the fact that the activities undertaken by it were subjected to levy of service tax under the head Business Auxiliary S .....

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78 of the Finance Act, 1994 should be waived in terms of section 80 ibid. 3. Shri Yogesh Agarwal, ld. Departmental Representative, on the other hand, reiterates the findings recorded in the impugned order. 4. Heard both sides and examined the record .....

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