TMI BlogFAILURE FOR SERVICE TAX REGISTRATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... FAILURE FOR SERVICE TAX REGISTRATION X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Central Excise, during the audit of Excise it was revealed that freight was charged on invoice which was total of ₹ 4000 on some invoice, we forgot to take registration and not paid the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax on GTA. Excise Audit officer is asking for deposit the penalty of ₹ 10,000 for not taking registration timely, now we have applied and got registration. Please suggest how to waive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty or reduce. Thanks Reply By KASTURI SETHI: The Reply: Under Section 77, it is the maximum penalty. Read the language of Section 77 , " which may extend to ₹ 10,000/- "A.C./ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D.C. of Division Office may reduce the amount of penalty or waive, if he is convinced that it is a bona fide mistake. Reply By Ganeshan Kalyani: The Reply: Reproducing sub-section (2) of section 77 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as below: (2) Any person, who contravenes any of the provisions of this Chapter or any rules made thereunder for which no penalty is separately provided in this Chapter, shall be liable to a penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y which may extend to ten thousand rupees. X X X X Extracts X X X X X X X X Extracts X X X X
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